The tariff classification of a girl’s dance skirt from China.
Issued October 15, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
The sample will be returned to you. The submitted sample, Style 5025C is a girl’s pull-on style wrap skirt. The 2 inch wide rolled waistband is made of finely knit fabric that is 90% nylon, 10% spandex. A mesh knit appliqué and plastic sequin arrangement of a flower is sewn to the front waistband. The wrap skirt section has a plastic sequin border. The garment is used for dance. 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)."
CBP rationale
The applicable subheading for Style 5025C 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’.
Full text
N127101 October 15, 2010 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Rd. Totowa, New Jersey 07512 RE: The tariff classification of a girl’s dance skirt from China. Dear Ms. Stanczak: In your letter dated October 6, 2010, you requested a classification ruling. The sample will be returned to you. The submitted sample, Style 5025C is a girl’s pull-on style wrap skirt. The 2 inch wide rolled waistband is made of finely knit fabric that is 90% nylon, 10% spandex. A mesh knit appliqué and plastic sequin arrangement of a flower is sewn to the front waistband. The wrap skirt section has a plastic sequin border. The garment is used for dance. 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 Style 5025C 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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