The tariff classification of girls’ dancewear from China.
Issued March 26, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0060
Headings: 6114
Product description
As requested, the sample will be returned to you. The submitted sample, Style 9598C “Petal Sleeve Dress” consists of a leotard with an attached skirt. The leotard is constructed of 90% cotton, 10% spandex knit fabric. The skirt is constructed of knit polyester fabric. The garment features a round neck, and heat transfer heart design at the front neckline. The garment is used for dance. 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, jockey’s silks, ballet skirts, leotards).”
CBP rationale
The applicable subheading for style 9598C will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’.
Full text
N098254 March 26, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of girls’ dancewear from China. Dear Ms. Stanczak: In your letter dated March 16, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 9598C “Petal Sleeve Dress” consists of a leotard with an attached skirt. The leotard is constructed of 90% cotton, 10% spandex knit fabric. The skirt is constructed of knit polyester fabric. The garment features a round neck, and heat transfer heart design at the front neckline. The garment is used for dance. 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, jockey’s silks, ballet skirts, leotards).” The applicable subheading for style 9598C will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton, other: women’s or girls’. The rate of duty will be 10.8 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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