The tariff classification of dancewear from China

N118244 September 1, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6505.90.8090; 6217.10.9530; 6116.93.8800; 6114.30.1020 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of dancewear from China Dear Ms. Cahill: In your letter dated August 4, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0197, Bye Bye Blackbird, consists of a sleeveless leotard, top hat and gloves. The leotard is composed of 90% nylon and 10% spandex. It features spaghetti straps, a vertically cinched bodice and 100% polyester fringe with sequins at the drop-waist. It will be imported in adult and child sizes. Style 0204, Control, consists of a sleeveless leotard with an attached multilayered skirt, fingerless gloves and a bowler hat. The leotard, multilayered skirt and bodice are composed of 83% nylon and 17% spandex. The leotard features one tank-style strap and one halter-style strap. The bodice and skirts feature a large spangle design. It will be imported in adult and child sizes. Style 0239, Jubilee, consists of a sleeveless leotard with an attached multilayered tulle skirt and a headpiece. The leotard is composed of 90% nylon and 10% spandex and features a sequined trimmed neckline with tulle accents at the shoulder and flower/ribbon trim around the waistline. The skirt is composed of 100% nylon. The headpiece features a comb, tulle fabric and a ribbon. It will be imported in child sizes only. Style 0247, Meet Me Halfway, consists of a romper-style leotard, fingerless gloves, a sequined hat, a knit top and a stretch sequined belt with metal fasteners. The leotard is composed of 83% nylon and 17% spandex and features a mock-neckline with zipper closure, short puffed sleeves with cuffs, an elasticized waistline and cuffs at the leg openings. The hat is woven man-made fabric with an overlay of spangles. The fabric can be seen with the naked eye. It will be imported in adult and child sizes. Style 0252, All For You, consists of a sleeveless leotard with an attached skirt, fingerless gloves and a choker. The leotard is composed of 83% nylon and 17% spandex with a surplice wrap sequined bodice and rhinestone trimmed slit skirt. The choker has a hook and loop closure and features a rhinestone design. The fingerless gloves also feature a rhinestone design. It will be imported in adult and child 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)." Style 0247 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for style 0247, hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed;….other: other: of man-made fibers: other: not in part of braid, other: other: other. The rate of duty will be 18.7 cents per kg.+ 6.8% ad valorem. The applicable subheading for style 0247, belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: other, of man-made fibers. The rate of duty will be 14.6% ad valorem. The applicable subheading for style 0247, fingerless gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6%. The applicable subheading for style 0247, knit top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for styles 0197, 0204, 0239, 0247 (leotard) and 0252 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