The tariff classification of women’s and girls’ dancewear from China
Issued December 20, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
The submitted sample is being returned as requested. Style 0229, Let’s Get Loud, consists of a leotard with an attached skirt, a hat and gloves. The bodice of the leotard is composed of 83% nylon and 17% spandex with a 100% nylon sequin overlay. The skirt portion of the leotard is composed of 100% nylon. The leotard features a rear neck closure, four spaghetti straps from the rear neck to mid-back, a trunk-style bottom and a fabric strip skirt. The hat is composed of 100% polyester knit fabric with sequins. The gloves are composed of 83% nylon and 17% spandex knit fabric. It will be imported in adult and child sizes. The garment described above will be primarily worn at dance recitals and will be packaged on a hanger in a plastic bag. 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 0229 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
N135694 December 20, 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 women’s and girls’ dancewear from China Dear Mr. Cahill: In your letter dated November 30, 2010, you requested a tariff classification ruling. The submitted sample is being returned as requested. Style 0229, Let’s Get Loud, consists of a leotard with an attached skirt, a hat and gloves. The bodice of the leotard is composed of 83% nylon and 17% spandex with a 100% nylon sequin overlay. The skirt portion of the leotard is composed of 100% nylon. The leotard features a rear neck closure, four spaghetti straps from the rear neck to mid-back, a trunk-style bottom and a fabric strip skirt. The hat is composed of 100% polyester knit fabric with sequins. The gloves are composed of 83% nylon and 17% spandex knit fabric. It will be imported in adult and child sizes. The garment described above will be primarily worn at dance recitals and will be packaged on a hanger in a plastic bag. 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 0229 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 duty rate will be 14.9 percent 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
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