The tariff classification of dancewear from China

N118417 August 27, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 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 3, 2010 you requested a tariff classification ruling. The samples are being returned to you as requested. Style 0206, A Moment Like This, consists of a sleeveless leotard with an attached knee length skirt and a headpiece. The leotard is composed of 83% nylon and 17% spandex and features spaghetti straps. The knee length handkerchief hemmed skirt is composed of 100% nylon. The headpiece consists of a comb and fabric flower. It will be imported in adult and child sizes. Style 0211, Sunflower, consists of a sleeveless leotard with an attached multilayered skirt and a headband. The leotard is composed of 83% nylon and 17% spandex and features spaghetti straps with a net trim at the shoulders, a mock-corset bodice with sequin trim and a skirt overlay. The skirt is composed of 100% nylon. The headband contains a fabric sunflower. It will be imported in child sizes only. Style 0224, Head Over Heels, consists of a sleeveless leotard with an attached skirt, a headpiece and sequined belt. The leotard is composed of 83% nylon and 17% spandex and features detachable straps and a tied halter neckline. The attached skirt is composed of 83% nylon and 17% spandex. The headpiece contains a double-strapped headband and sequined flower. The sequin-covered belt is elasticized and contains a metal fastener. It will be imported in adult and child sizes. Style 0228, Imagine, consists of a tank style leotard with an attached multilayered skirt and a headband. The leotard is composed of 83% nylon and 17% spandex. The attached multilayered skirt is composed of 100% nylon. It will be imported in adult and child sizes. Style 0245, Rich Man’s Frug, consists of a sleeveless leotard with an attached dress, a headband and boot covers. The leotard is composed of 83% nylon and 17% spandex. The dress overlay contains fabric fringe, racer-front fabric straps and detachable straps at the shoulders. 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)." The applicable subheading for styles 0206, 0211, 0224, 0228 and 0245 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