The tariff classification of dancewear from China

N109577 July 8, 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 dancewear from China Dear Ms. Wallace: In your letter dated June 7, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0192, Just Dance, consists of a sleeveless leotard with an attached halter-type tunic with side slits, a hat and arm covers. The leotard is composed of 83% nylon and 17% spandex. The tunic portion of the garment features a choker-style neck with hook and loop closure, spangles, and a deep V cut in the front and back. The under layer of the top features rhinestone covered adjustable shoulder straps and rhinestone trim at the neckline. The hat is covered with spangles and the knit arm covers feature rhinestone trim at the top and a finger elastic loop. Style 0194, Spanish Rose, consists of a sleeveless leotard with an attached multilayered tulle skirt, headpiece (not included), velvet choker, arm bands and fan (not included). The top of the leotard is composed of 90% polyester and 10% spandex. It features adjustable straps and a velvet bodice which is covered with a sequined design in the front and a laced up design in the back. The bottom portion of the leotard is composed of 83% nylon and 17% spandex. The multilayered skirt is composed of 100% nylon and features a lace-like trim. The armbands contain a finger elastic loop. Style 0198, Borderline, consists of a sleeveless leotard with an attached skirt with side slits and a headband. The garment is composed of 83% nylon and 17% spandex. It features a sequined v-neck top with criss-cross straps in the back and a self-belt at the waist with a rhinestone buckle. The headband consists of rhinestones and elasticized fabric. Style 0203, Glitter in the Air, consists of a leotard with an attached dress-like overlay and a headpiece. The leotard is composed of 83% nylon and 17% spandex. It features double straps at the shoulders. The sequin covered overlay is composed of 100% nylon and features an empire waist with a removable rhinestone pin. The headpiece consists of a fabric-covered elastic with an attached sequin covered tulle flower. Style 0226, I Gotta Feeling, consists of a leotard with an attached double skirt, an open-knit long sleeved pullover hoodie shrug and stirrup leg warmers. The leotard is composed of 83% nylon and 17% spandex and features tank-styling and piping at the neckline, armholes and on the skirts. The open-knit shrug is composed of 95% polyester and 5% spandex and features a hood and long sleeves. The knit stirrup leg warmers feature double piping at the top. The garments, described above, will be used primarily for dance recitals. They will be imported in child and adult sizes. 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 0192, 0194, 0198, 0203 and 0226 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