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

N188658 November 7, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Denese Manley Revolution Dancewear 6100 W. Howard St. Niles, IL 60714 RE: The tariff classification of women’s and girl’s dancewear from China Dear Ms. Manley: In your letter dated October 4, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Styles 0273, 0332 and 0336 will be imported in child and adult sizes. Style 0367 will be imported in child sizes only. Style 0273, These Four Walls, consists of a leotard with an attached dress and a knit headband. The sleeveless knit dress features two pieces of fabric on the bodice, which tie halter-style behind the neck, adjustable straps at the shoulders and a spangled covered lower portion with side slits. The entire garment and headband are composed of 83% nylon and 17% spandex. Style 0332, Show Me How You, consists of a leotard with an attached dress and a plastic headband. The sleeveless attached dress features a choker style neckline which fastens in the back, mesh fabric at the shoulders and upper back, a sequin covered mesh body and sequin trim fringe around the entire garment. The leotard is composed of 83% nylon and 17% spandex. The attached dress is composed of 100% nylon. Style 0336, Start All Over, consists of a leotard with attached skirts and a knit headband. The spangled, sleeveless upper portion of this garment features a v-neckline with a stand-up collar and closure at the rear neck, an attached waistband with a fabric sequin buckle, a spangled overlay topskirt and an underskirt. The leotard is composed of 83% nylon and 17% spandex. The upper portion of the garment and the skirts are composed of 100% nylon. Style 0367, Sing a Rainbow, consists of a leotard with an attached multilayered skirt and an elastic headpiece. This garment features strips of mesh fabric at the shoulders, a sequined neckline, two fabric flowers on the bodice and a multicolor paneled top skirt. The garments described above will be primarily worn at dance recitals. All styles are packaged on hangers 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 0273, 0332, 0336 and 0367 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