The tariff classification of dancewear from China

N077518 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, NJ 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 is being returned to you as requested. The submitted sample, identified as BMI Style #4041C, consists of a leotard with an attached multi-layered tutu/skirt. The leotard is composed of 90% nylon and 10% spandex. It features a deep v-neckline in the back and a tacked-on decorative bow at the waist. The outer layer of the tutu/skirt is composed of 100% knit polyester fabric and is designed with spangles. The inner layer is constructed of knit net fabric. The garment is primarily worn at dance recitals. The applicable subheading for BMI Style #4041C 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