N077516 N0 Ruling Active

The tariff classification of dancewear from China

Issued October 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The sample will be returned as requested. The submitted sample, identified as BMI Style #4046C is a girls’ sheer dance skirt. The pull-on skirt is constructed from 100% polyester. The skirt features an elasticized rib-knit waistband that is composed of 90% cotton and 10% spandex and contains the word “dance” in sequins. The garment is primarily worn at dance recitals.

CBP rationale

The applicable subheading for style BMI Style #4046C 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’.

Full text

N077516 October 1, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of dancewear from China Dear Ms. Stanczak: In your letter dated September 16, 2009, you requested a tariff classification ruling. The sample will be returned as requested. The submitted sample, identified as BMI Style #4046C is a girls’ sheer dance skirt. The pull-on skirt is constructed from 100% polyester. The skirt features an elasticized rib-knit waistband that is composed of 90% cotton and 10% spandex and contains the word “dance” in sequins. The garment is primarily worn at dance recitals. The applicable subheading for style BMI Style #4046C 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 at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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