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The tariff classification of girls’ dancewear from China.
Issued February 10, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N146605 (February 10, 2011)
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
As requested, the sample will be returned to you. The submitted sample, Style 3948C “Short Sleeve Dress” is a skirted leotard constructed of 90% nylon, 10% spandex knit fabric. The sheer puffed sleeves, and skirt are constructed of a polyester mesh fabric. The garment features a wide neckline, capping at the neckline and short sleeves and all-over glued sequins on the mesh fabric. 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, jockey’s silks, ballet skirts, leotards).”
CBP rationale
The applicable subheading for style 3948C 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
N146605 February 10, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of girls’ dancewear from China. Dear Ms. Stanczak: In your letter dated January 26, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 3948C “Short Sleeve Dress” is a skirted leotard constructed of 90% nylon, 10% spandex knit fabric. The sheer puffed sleeves, and skirt are constructed of a polyester mesh fabric. The garment features a wide neckline, capping at the neckline and short sleeves and all-over glued sequins on the mesh fabric. 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, jockey’s silks, ballet skirts, leotards).” The applicable subheading for style 3948C 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 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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