The tariff classification of dancewear from China

N080795 November 6, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Niki Wallace Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of dancewear from China Dear Ms. Wallace: In your letter dated October 13, 2009, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0134, Ribbons and Lace-Body consists of a knit velour leotard with an attached multi-layered skirt, lace gloves and headpiece. The knit velour fabric is composed of 90% polyester and 10% spandex. The sleeveless leotard has a scalloped collar that has been embroidered with a floral design. The knit net fabric for the multi layered skirt is composed of 100% nylon and has been embroidered with a floral design. This item will be imported in child sizes only. Style 0141, Midnight Sun-Body The submitted item, Style 0141, Midnight Sun, is a dance costume consisting of a full body sleeveless garment and separate self-fabric arm sleeves. The garment has a round neckline, a high bodice, an empire waist, pant legs, and a skirt feature with irregular hemline, inserted between seams at the waistline. This garment is composed of 90% polyester and 10% spandex. This item will be imported in child and adult sizes. Style 0148, In My Dream consists of a leotard with an attached multi-layered skirt and a rhinestone comb. The leotard is one piece with thin adjustable straps and a pinched center front. The knit velour fabric for the leotard is composed of 90% polyester and 10% spandex. The skirt is composed of 100% nylon and has been embroidered with a floral design. The bodice and skirt are trimmed with knit lace and spangles. The item will be imported in child and adult sizes. Style 0149, Teach Me How to Shimmy consists of a spaghetti-strapped trapeze-style dress with an attached leotard, a sequined head band and choker. The dress is made of knit 90 % polyester and 10% spandex. It is embellished with sequins. The attached skirt is composed of 100% nylon. The item will be imported in child and adult sizes. Style 0170, Majestic consists of a spaghetti-strapped leotard with attached multi-layered skirt, tiara, ribbon choker and arm ruffles. The leotard is made of knit 90% nylon and 10% spandex fabric. The garment has been decorated down the front of the bodice and around the skirt with spangles. The attached skirt is composed of 100% nylon. The item will be available 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 0134, 0141, 0148, 0149 and 0170 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 0134, 0141, 0148, 0149 and 0170 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