The tariff classification of girls’ dancewear from China

N107358 June 10, 2010 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 girls’ dancewear from China Dear Ms. Wallace: In your letter dated May 24, 2010, you requested a tariff classification ruling. These garments are being returned to you as requested. Style 0180, It’s My Party, consists of a leotard with an attached multilayered tutu/skirt. The leotard is composed of 90% polyester and 10% spandex. It features a sleeveless velour top with two layers of ruffles trimmed with sequins and a sewn-on decorative bow at the waist. The multilayered skirt is composed of 100% nylon and is designed with sequined edging. Your letter states this style includes a headpiece on a clear comb, however, it is not included with the sample. Style 0182, Pretty in Pink, consists of a leotard with an attached multilayered tutu/skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex. It features a sleeveless top with a sequined net overlay, sequin-edged ruffles at the shoulders and a decorative artificial flower with feathers at the waist. The 6-layered skirt is composed of 100% nylon and features sequin edging on the top 3 layers. Style 0184, Candyland, consists of a leotard with an attached multilayered tutu/skirt, gloves and a headpiece. The leotard is composed of 83% nylon and 17% spandex. It features a sleeveless top with candy-striped, elasticized shoulder straps, a bow and three large buttons on the bodice and a skirt overlay which is decorated with red and white candy stripes. The skirt overlay is composed of 100% polyester and the 3-layered underskirts are composed of 100% nylon. Style 0189, Let it Snow, consists of a leotard with an attached multilayered tutu/skirt and a headpiece. The leotard is composed of 90% polyester and 10% spandex. It features a spangled, elasticized short sleeve top, a neckline trimmed in feathers with a bow and a skirt overlay which is decorated with sequins and ribbons. The skirt is composed of 100% nylon. Style 0190, Step in Time, consists of a leotard with an attached multilayered tutu/skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex. It features adjustable straps at the shoulders, sewn on feathers on the right hand strap, an embroidered rhinestone bodice, sewn on feathers at the waist and an outer skirt decorated with sequins and embroidery. The skirt is composed of 100% nylon. The garments described above will be primarily worn at dance recitals and will be imported in child sizes only. All styles are packaged on hangers in a plastic bag. The applicable subheading for styles 0180-It’s My Party, 0182-Pretty in Pink, 0184-Candyland, 0189-Let it Snow and 0190-Step in Time 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