The tariff classification of dancewear from China.
Issued March 23, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
As requested, the sample will be returned to you. The submitted sample, Style 3968C is described as an “Empire Dress Leotard.” The high waisted tank style garment has gathered fabric at the bodice and is constructed from 90% nylon, 10% spandex knit fabric. The skirt is made of sheer nylon knit fabric. The garment is used for dance and is sized for girls. 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)."
CBP rationale
The applicable subheading for Style 3968C 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
N098239 March 23, 2010 CLA-2-61:OT:RR:NC:3:358 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 March 9, 2010, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 3968C is described as an “Empire Dress Leotard.” The high waisted tank style garment has gathered fabric at the bodice and is constructed from 90% nylon, 10% spandex knit fabric. The skirt is made of sheer nylon knit fabric. The garment is used for dance and is sized for girls. 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 Style 3968C 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 duty rate will be 14.9 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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