The tariff classification of dancewear from China

N082035 November 12, 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 26, 2009, you requested a tariff classification ruling. Five samples were submitted with your ruling request. The samples are being returned as requested. Style 0143, Canned Heat, consists of an ankle-length leotard with knit halter top overlay and a plastic headband. The leotard is one piece with thin adjustable straps. The halter top overlay features a handkerchief hem and faux belt with a rhinestone buckle. The body of the garment is composed of 83% nylon and 17% spandex. The overlay is composed of 90% polyester and 10% spandex. This item will be imported in child and adult sizes. Style 0144, Better Way, consists of a shorts-style leotard with an attached skirt, a knit headband and two sashes. The garment features a low cut back with crisscross straps. It is composed of 80% nylon and 20% spandex. This item will be imported in child and adult sizes. Style 0167, Summertime, consists of a shorts-style leotard with a knit headband and nude adjustable straps. The garment features an attached swiss-dot skirt, a velvet bodice and braided fabric straps, and puff sleeves. The body of the garment is composed of 90% polyester and 10% spandex. The shorts portion of the leotard is composed of 83% nylon and 17% spandex. The skirt and trim are composed of 100% polyester. This item will be imported in child and adult sizes. Style 0168, Proud Mary, consists of a leotard with an attached one-shouldered sequined dress and a feathered boa. The garment features a hook and loop choker-style neck closure and a nude adjustable strap. The body of this garment is composed of 83% nylon and 17% spandex. The overlay is composed of sequins on 100% polyester mesh. This item will be imported in child and adult sizes. Style 0178, Baroque Ballet, consists of a leotard with an attached multi-layered skirt and a bun cover. The garment features a sequin-trimmed skirt overlay, puff sleeves, nude adjustable straps and a sequin-trimmed neckline with front elastic-tie bodice. The body of this garment is composed of 83% nylon and 17% spandex. The skirt is composed of 100% nylon. This item will be imported in child and adult sizes. 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 leotards for styles 0143, 0144, 0167, 0168 and 0178- impart 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 0143, 0144, 0167, 0168 and 0178 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%. 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