The tariff classification of girl’s and ladies’ dancewear from China

N114737 July 22, 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 girl’s and ladies’ dancewear from China Dear Ms. Wallace: In your letter dated July 7, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style 0188, Flower Patch, consists of a knit leotard with an attached multi-layered skirt and a headpiece with barrette. The neckline of the sleeveless top consists of one tank-style sleeve and an adjustable strap (nude and clear). The leotard is composed of 83% nylon and 17% spandex. The skirt is composed of 100% nylon. It will be imported in child sizes only. Style 0196, Ruby Blue, consists of a knit leotard with an attached multilayered dress, a headpiece with comb and finger-less gloves with a rhinestone design. The dress portion of the garment features a choker-style neckline with rhinestones, double straps in the back of the garment and a multilayered, fringed design. The leotard is composed of 83% nylon and 17% spandex. The dress is composed of 100% polyester. It will be imported in child and adult sizes. Style 0210, Fur Elise, consists of a knit leotard with an attached multilayered dress, a headpiece with barrette and sequined arm ruffles. The dress portion of the garment features sequin-covered straps and bodice with an empire waistline. The leotard is composed of 83% nylon and 17% spandex. The dress is composed of 100% nylon. It will be imported in child and adult sizes. Style 0217, I See You, consists of a knit leotard with an attached printed and solid overlay and a fabric headband. The neckline of the sleeveless top consists of one tank-style sleeve and an adjustable clear strap. The leotard is composed of 83% nylon and 17% spandex. The printed overlay is composed of 100% polyester. The solid overlay is composed of 100% nylon. It will be imported in child and adult sizes. Style 0214, The Blue Danube, consists of a knit velour leotard with an attached multilayered skirt and a headpiece with bobby pins. The upper portion of the garment features a choker-style neckline, 2 single straps and 4 chiffon sashes down the back and a plastic flower detail at the waistline. The lower portion of the leotard is composed of 83% nylon and 17% spandex. The bodice is composed of 90% polyester and 10% nylon. The skirt is composed of 100% nylon. It will be imported in child and adult sizes. The garments described above will be primarily worn at dance recitals. All styles are packaged on hangers in a plastic bag. The applicable subheading for the styles 0188, 0196, 0210, 0214 and 0217 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