CLA-2-61:OT:RR:NC:N3:348
Ms. Regina Girsh
OHL Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of dancewear from China.
Dear Ms. Girsh:
In your letter dated April 10, 2012, on behalf of your client, Costume Gallery, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style 13512, consists of a leotard with an attached dress and a rosette headpiece. The leotard is composed of 80% nylon, 20% spandex knit fabric. The sleeveless dress and headpiece are composed of 100% polyester knit fabric. The dress features adjustable shoulder straps, arm drapes with elastic straps at the elbow and wrist and a ruched bust.
Style 13688-91, consists of a leotard, a jacket, a tutu, and boot covers. The romper-style leotard and boot covers are composed of 80% nylon, 20% spandex knit fabric. The tutu is composed of 100% nylon knit fabric. The jacket is composed of 100% polyester knit fabric. The boa is composed of feathers. The tutu features a stretch waistband and a sewn in boa at the back of the skirt. The bolero type jacket is composed of 100% polyester knit fabric covered in sequins and has ¾ length sleeves. The jacket is fully lined and composed of 100% woven polyester fabric. The boot covers are composed of 80% nylon and 20% spandex knit fabric. They are knee-length with an elastic top and cover part of the foot. All styles described above will used in dance recitals.
All styles are packaged and sold for retail in a shopping–style tote bag. The bag is constructed with an outer surface of plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features a top zippered closure; two carry handles, and an unlined interior. It measures 12” (W) x 12” (H) x 3.25” (D). The bag is of a durable construction and suitable for repetitive use.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the leotard for Style 13512 imparts the essential character of the set.
The Explanatory Note to heading 61.14 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards)."
The applicable subheading for Style 13512 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The rate of duty will be 14.9%ad valorem.
However, Style 13688-91 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for Style 13688-91-romper-style leotard and Style 13688-91-tutu, will be 6114.30.3070, HTSUS, which provides for Other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The rate of duty will be 14.9% ad valorem.
The applicable subheading for Style 13688-91-jacket will be 6104.33.2000, HTSUS, which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Suit-type jackets and blazers: Of synthetic fibers: Other. The rate of duty will be 28.2% ad valorem.
The applicable subheading for Style 13688-91- tote bag, will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting plastic, other. The rate of duty is 20% ad valorem.
With regard to your request for classification of the boot covers, this office is precluded from ruling on an issue that is currently pending before Customs. The classification determination of a similar item has previously been forwarded to Customs Headquarters for resolution. A ruling on this product cannot be issued until this matter is resolved.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division