CBP Ruling N296524 — The tariff classification of dancewear from China

Tariff classification

Headings: 6114

GRI rules applied: GRI 3(b)

Product description

Your sample will be returned under separate cover. The submitted sample, Item #9949, is a dance costume. The dance costume consists of three pieces, a romper-style leotard, a headband and fingerless gloves. The one piece garment is composed of 95% polyester and 5% spandex knit fabric. The sleeveless garment is covered in sequins and features a sweetheart neckline with a sheer insert and collar and hemmed legs. Item #9949 will be used in dance recitals. The dance recital costume will be packaged for retail sale in a PVC 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)." General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the romper-style garmnet imparts the essential character of the set.

CBP rationale

The applicable subheading for Item #9949 will be 6114.30.3030, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel, women’s or girls’.

Full text

N296524 May 29, 2018 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3030 Ms. Liz Hollingsworth Weissman Theatrical Supplies 6750 Manchester Avenue Saint Louis, MO 63139 RE: The tariff classification of dancewear from China Dear Ms. Hollingsworth: In your letter April 27, 2018, you requested a tariff classification ruling. Your sample will be returned under separate cover. The submitted sample, Item #9949, is a dance costume. The dance costume consists of three pieces, a romper-style leotard, a headband and fingerless gloves. The one piece garment is composed of 95% polyester and 5% spandex knit fabric. The sleeveless garment is covered in sequins and features a sweetheart neckline with a sheer insert and collar and hemmed legs. Item #9949 will be used in dance recitals. The dance recital costume will be packaged for retail sale in a PVC 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)." General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the romper-style garmnet imparts the essential character of the set. The applicable subheading for Item #9949 will be 6114.30.3030, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel, women’s or girls’. The duty rate 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 https://hts.usitc.gov/current. 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 via e-mail at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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