N233195 N2 Ruling Active

The tariff classification of girl’s dancewear from China

Issued October 12, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The submitted sample, Style 0475 is described as a “Razzle Dazzle Dancewear Vest.” The garment is made of 83% nylon, 17% spandex knit fabric. It features a full front opening that fastens left over right and is secured by two hook and loop closures. It also features a faux breast pocket with contrast color, sewn-in handkerchief and front panels that have all-over, sewn-on sequins. The item will be imported in girl’s sizes.

CBP rationale

The applicable subheading for Style 0475 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

N233195 October 12, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Boulevard Suite 650 Long Beach, CA 90802 RE: The tariff classification of girl’s dancewear from China Dear Mr. Clarke: In your letter dated September 5, 2012, on behalf of your client Revolution Dancewear LLC., you requested a tariff classification ruling. One sample was submitted with your request. The submitted sample, Style 0475 is described as a “Razzle Dazzle Dancewear Vest.” The garment is made of 83% nylon, 17% spandex knit fabric. It features a full front opening that fastens left over right and is secured by two hook and loop closures. It also features a faux breast pocket with contrast color, sewn-in handkerchief and front panels that have all-over, sewn-on sequins. The item will be imported in girl’s sizes. You state that vest is sold to dance studios as dancewear for use in dance recitals and performances. 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 0475 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. 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, Thomas J. Russo Director National Commodity Specialist Division

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