K81734 K8 Ruling Active

The tariff classification of girls’ ballet dress from Indonesia and China.

Issued February 10, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0060

Headings: 6114

Product description

As requested, the sample will be returned to you. Your submitted sample, style DA1212/10/14 is a girl’s ballet dress. The sleeveless princess seamed leotard body is made from a knit 96% cotton and 4% Elastane fiber fabric. A 100% polyester sheer woven skirt is sewn onto the leotard at the waist. The skirt measures approximately 8 inches long from top to the finished bottom. The item features small beaded flowers at the neckline and the bottom of the skirt. According to the Explanatory Notes, 61.14 covers knitted garments which are not included more specifically in the preceding headings of the chapter. EN 6114 Note 5 includes, inter alia: special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockey’s silks, ballet skirts, leotards).

CBP rationale

The applicable subheading for style DA1212/10/14 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’.

Full text

NY K81734 February 10, 2004 CLA-2-61:RR:NC:3:353 K81734 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Ms. Claire Stratford Lucy Locket Limited Units 2A & 2B Heckington Business Park Station Road Heckington, Lincolnshire NG34 9NF England RE: The tariff classification of girls’ ballet dress from Indonesia and China. Dear Ms. Stratford: In your letter dated January 6, 2004, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style DA1212/10/14 is a girl’s ballet dress. The sleeveless princess seamed leotard body is made from a knit 96% cotton and 4% Elastane fiber fabric. A 100% polyester sheer woven skirt is sewn onto the leotard at the waist. The skirt measures approximately 8 inches long from top to the finished bottom. The item features small beaded flowers at the neckline and the bottom of the skirt. According to the Explanatory Notes, 61.14 covers knitted garments which are not included more specifically in the preceding headings of the chapter. EN 6114 Note 5 includes, inter alia: special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockey’s silks, ballet skirts, leotards). The applicable subheading for style DA1212/10/14 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’. The duty rate will be 10.8 percent ad valorem. Style DA1212/10/14 falls within textile category designation 359. Based upon international textile trade agreements products of Indonesia and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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