N054263 N0 Ruling Active

The tariff classification of dancewear from China.

Issued March 13, 2009 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. The submitted sample, Style 90216C is described as a camisole leotard dress. The main body is 90% cotton, 10% spandex knit fabric. The diaphanous skirt is polyester knit fabric. The item features spaghetti straps and ruffle fabric at the front neckline. A decorative narrow elastic fabric band approximately ¾ inches wide with a ribbon and faux diamond bow encircles the drop waistline.

CBP rationale

The applicable subheading for Style 90216C will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: cotton: other, other: women’s or girls’.

Full text

N054263 March 13, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of dancewear from China. Dear Ms. Stanczak: In your letter dated March 9, 2009, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 90216C is described as a camisole leotard dress. The main body is 90% cotton, 10% spandex knit fabric. The diaphanous skirt is polyester knit fabric. The item features spaghetti straps and ruffle fabric at the front neckline. A decorative narrow elastic fabric band approximately ¾ inches wide with a ribbon and faux diamond bow encircles the drop waistline. The applicable subheading for Style 90216C will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: cotton: other, other: women’s or girls’. The duty rate will be 10.8 percent ad valorem. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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