The tariff classification of girl’s and ladies’ dancewear from China

N170875 June 30, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6114.30.2010; 6110.30.3059; 6104.53.2010; 6104.53.2020; 6117.10.2030 Ms. Jill Cahill Revolution Dancewear 6100 W. Howard Street Niles, IL. 60714 RE: The tariff classification of girl’s and ladies’ dancewear from China Dear Ms. Cahill: In your letter dated June 8, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style 0269, See You Soon, consists of a sleeveless leotard with an attached dress overlay, a sash, and an elastic headband with flower trim. The leotard is composed of 83% nylon and 17% spandex and features adjustable straps at the shoulders and a sewn-on flower at the neckline. The attached dress overlay and sash are composed of 100% nylon. This style will be imported in adult and child sizes. Style 0280, Flower Fairy, consists of a tank style leotard with an attached multilayered skirt, a simulated flower petal collar and a headband. The leotard is composed of 83% nylon and 17% spandex. The collar and skirts are composed of 100% nylon. The garment features a flower petal design on the skirts and headband. This style will be imported in child sizes only. Style 0285, Under the Big Top, consists of a sleeveless, spangle-covered leotard with a ruffled neckline, a multilayered skirt, a headpiece with comb and gloves. The leotard and gloves are composed of 83% nylon and 17% spandex. The collar and skirt are composed of 100% nylon with a 100% polyester sequin trim. This style will be imported in child sizes only. Style 0304, Heads Will Roll, consists of a sequin mesh top, a sleeveless leotard, a sequin mesh top and a scarf. The leotard features a camisole-style top with shorts coverage and is composed of 83% nylon and 17% spandex. The sleeveless sequin pullover top is composed of 100% nylon, with a 100% nylon lining. The pull-on style sequin mesh skirt features side slits and an attached fabric belt with buckle and is composed of 100% nylon. The spangle-covered scarf and the attached fabric belt on the skirt are composed of 90% polyester and 10% spandex. This style will be imported in adult and child sizes. Style 0314, Ice Queen, consists of a sleeveless leotard with an attached multilayered skirt, arm puffs and a plastic flower headpiece with comb. The velvet bodice of the leotard is composed of 90% polyester and10% spandex and features adjustable straps at the shoulders. The lower portion of the leotard is composed of 83% nylon and 17% spandex. The top skirt and arm puffs are composed of 100% nylon with 100% polyester sequin embroidery. This style will be imported in adult and child sizes. The garments 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 styles 0269, 0280, 0285 and 0314 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. The applicable subheading for style 0304, leotard (girls’), will be 6114.30.2010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% ad valorem. The applicable subheading for style 0304, top, will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other: other: women’s or girls’: other. The rate of duty will be 32% ad valorem. The applicable subheading for style 0304, skirt (women’s), will be 6104.53.2010, HTSUS, which provides for women’s or girls’…knitted or crocheted…skirts and divided skirts: of synthetic fibers: other, women’s. The rate of duty will be 16% ad valorem. The applicable subheading for style 0304, skirt (girls’), will be 6104.53.2020, HTSUS, which provides for women’s or girls’…knitted or crocheted…skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem. The applicable subheading for style 0304, scarf, will be 6117.10.2030, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.3% 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