The tariff classification of ballerina dresses and a catsuit from China or Vietnam.

NY L86364 August 4, 2005 CLA-2-61:RR:NC:3:353 L86364 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 6114.30.2010 Mr. Dennis Shostak Rainbeau® 120 Mississippi St. San Francisco, CA 94107 RE: The tariff classification of ballerina dresses and a catsuit from China or Vietnam. Dear Mr. Shostak: In your letter dated July 13, 2005, you requested a tariff classification ruling. The submitted samples are Items FS6080CP/U6080CP and FS6063CP/ U6063CP Girl’s Ballet Dresses and U1028CP Catsuit. All the garments are worn while participating in dance. Item FS6080CP/U6080CP Girl’s Ballet Dress is a stretch panne ballerina dress with a sleeveless seamed leotard body constructed of knit 94% polyester, 6% spandex fabric with two attached overskirts attached at the waist, one of 100% polyester printed organza net fabric and the other of 100% polyester tulle fabric. The neckline and arm straps feature elasticized fabric covered with sequins. Item FS6063CP/U6063CP Girl’s Ballet Dress is a stretch panne ballerina dress with a flutter-sleeve seamed leotard body constructed of knit 94% polyester, 6% spandex fabric with a single 100% nylon net fabric overskirt at the waist. The garment features a v-neckline with fabric piping. Item U1028CP Catsuit is a W/G snug-fitting leotard constructed of knit 95% polyamide, 5% spandex fabric. The pull-on garment has legs that reach to the ankles and has long sleeves. Heading 6114 covers knitted and crocheted garments that are not included more specifically in the preceding headings of chapter 61. Explanatory Note 5 to 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, jockey’s silks, ballet skirts, leotards). The applicable subheading for the Items FS6080CP/U6080CP and FS6063CP/U6063CP Girl’s Ballet Dresses will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem. The applicable subheading for the Item U1028CP Catsuit will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.” The rate of duty will be 32 percent ad valorem. Items FS6080CP/U6080CP and FS6063CP/U6063CP Girl’s Ballet Dresses and U1028CP Catsuit fall under textile category 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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