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NY M82370




May 8, 2006

CLA-2-61:RR:NC:3:363 M82370

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6204.63.3510

Mr. David Dombrowski
Bevan Mfg Corp.
4451 Route 130
Burlington, NJ 08016

RE: The tariff classification of a dance top and pants from Korea.

Dear Mr. Dombrowski:

In your letter dated April 7, 2006 you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples are Style Numbers 494A Top and 494C Pants. Both garments are sold only to dance teachers and dance schools.

The women’s Style Number 494A Top is constructed of knit 92% polyester, 8% spandex fabric. The pullover-style top reaches to the waist. It features one side with a shoulder with a two-inch wide self-fabric strap, and the other side with an off-the-shoulder look and a 3/8-inch wide clear plastic strap. There are long-sleeve arm covers attached to the garment.

The women’s Style Number 494C Pants are constructed of woven 100% polyester twill fabric. The pants reach to the ankles and feature an elasticized waist with an attached string tie of ¼-inch circular knitted cord of a gimped metallized yarn.

The applicable subheading for the Style Number 494A Top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The rate of duty will be 28.9 percent ad valorem.

The applicable subheading for the Style Number 494C Pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s and girls’dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other, trousers and breeches: women’s. The rate of duty will be 28.6 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 Kenneth Reidlinger at 646-733-5053.

Sincerely,

Robert B. Swierupski
Director,

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