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

N068101 July 21, 2009 CLA-2-61:OT:RR:NC:TA:348 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 June 23, 2009, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 0118 Masquerade Set consists of a leotard with an attached multi-layered skirt, gloves, headpiece and lorgnette eye mask. The knit velour fabric for the garment top is composed of 90% polyester and 10% spandex. The bodice has thin straps and is trimmed with sequins. The knit fabric for the attached panty is composed of 83% nylon and 17% spandex. The knit net fabric for the multi layered skirt is composed of 100% nylon. The item will be imported in child and women’s sizes. Style 0126 Mercy Set consists of a sleeveless trapeze-style dress with an attached leotard, beret and gloves. The dress is made of knit 100% nylon and is adorned with metallic paillettes. The attached leotard is composed of 83% nylon and 17% spandex fabric. The item will be imported in child and women’s sizes. Style 0128 Thank Heaven for Little Girls Set consists of a leotard with an attached multi-layered skirt, choker and decorative comb. The knit fabric for the garment top and attached panty is composed of 83% polyester and 17% spandex. The garment top has puff sleeves and a knit lace overlay. The knit lace overlay is composed of 50% nylon, 40% polyester and 10% spandex. The knit net fabric for the skirt is made of 100% nylon. The item will be imported in child and women’s sizes. Style 0136 Endless Love Set consists of a leotard with an attached multi-layered skirt and headband. The knit velour fabric for the garment top and attached panty is composed of 90% polyester and 10% spandex. The bodice has thin straps and is trimmed with sequins. The knit fabric for the multi layered skirt is composed of 100% nylon. The item will be imported in child and women’s sizes. Style 0142 Shimmy & Shake Set consists of a sleeveless trapeze-style dress with an attached leotard and chiffon sash. The dress is made of knit 90 % polyester and 10% spandex. It is embellished with sequins. The attached leotard is composed of 83% nylon and 17% spandex fabric. The top portion has a mock turtle neck and a hook and loop closure at the back. The item will be imported in child and women’s sizes. All styles described above will used in dance recitals. 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 Styles 0118, 0126, 0136 and 0142 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 0118, 0126, 0136 and 0142 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. 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, Robert B. Swierupski Director National Commodity Specialist Division