The tariff classification of dancewear for children and adults from China.

N039096 October 14, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Scott Harris Revolution Dancewear 6100 West Howard Street Niles, Illinois 60714 RE: The tariff classification of dancewear for children and adults from China. Dear Mr. Harris: In your letter dated September 10, 2008 you requested a classification ruling. The samples will be returned to you as requested. Style 078 Secret Garden Set consists of a leotard with attached multi-layered skirt, headpiece and ribbon choker. The leotard has embroidery on the puffed sleeves and skirt and an attached velour top with ribbon laces. The leotard top is made of knit 90 percent polyester /10 percent spandex fabric with knit and woven 100 percent nylon mesh fabric skirts. The leotard bottom is made of knit 83 percent nylon/17 percent spandex fabric. Style 079 Baby Take a Bow Set consists of a leotard with an attached skirt, hat and arm sleeves. The leotard is made of knit 83 percent nylon/17 percent spandex fabric that is partially coated with plastic with knit100 percent nylon mesh fabric skirts. The leotard has a multi-layered ruffle skirt and adjustable elastic straps at the top. Style 087 Paquita Set consists of a leotard with an attached multi-layered skirt trimmed in a lace-like fabric, headpiece and fan. The top front has faux laces and is trimmed with spangles. It is also designed with lace-like straps and adjustable elastic straps. The leotard is made of knit 83 percent nylon/17 percent spandex fabric. The skirts are made of knit 100 percent nylon mesh fabric. Style 088 You Oughta Be in Pictures Set consists of a leotard with an attached skirt, headpiece and gloves. The leotard is made of 83 percent nylon/17 percent spandex fabric knit 100 percent nylon mesh fabric skirts. The garment has a faux sequined top with beaded appliqué and thin straps. Style 095 Winter Wonderland Set consists of a leotard with an attached multi-layered embroidered skirt, hat with four bobby pins, rhinestone choker and muff. The leotard is made of knit 90 percent polyester/ 10 percent spandex velour fabric with knit and woven 100 percent nylon fabric skirts. 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 dance leotard for Styles 078, 079, 087, 088 and 095 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 Styles 078, 079, 087, 088 and 095 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. The textile category designation is 659.  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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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