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NY M85771





September 6, 2006

CLA-2-61:RR:NC:3:353 M85771

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2020; 6104.63.2028; 6104.63.2011; 6505.90.6090

Mr. Scott Harris
Revolution Dancewear
2105 Johns Court
Glenview, IL 60025

RE: The tariff classification of a costume and pants from Honduras.

Dear Mr. Harris:

In your letter dated August 8, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three items. The first item, “Little Soldier” is a children’s dance recital costume constructed of knit man-made synthetic fabric. The well-made costume consists of a top and pants. The top has styling features, a well-made neckline, reinforced seams, a full back opening with a zipper closure and well-made embellishments. The pants have a well-made waist and reinforced seams. The dance recital costume also includes a soldier hat of the same fabric as the top with foam reinforcement.

Item # 2 is a pair of Jazz Pants constructed of knit 83% nylon and 17% spandex fabric. The pants have enclosed an elasticized waistband and are used by girls’ and woman dancers. There is no hem on the pant cuff as these are cut to length by the individual dancer.

Item # 3 is a pair of Jazz Pants constructed of knit 83% nylon and 17% spandex fabric. The pants have enclosed an elasticized waistband and are used by girls’ and woman dancers. The pant cuff is hemmed.

The “Little Soldier” dance recital costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the “Little Soldier” top will be 6106.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woman’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other. The duty rate will be 32 percent ad valorem.

The applicable subheading for the “Little Soldier” pants and Item #2 and #3 pants, girl sizes, will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for Item #2 and #3 pants, woman’s sizes, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: women’s: other. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for the “Little Soldier” hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . . : other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabrics: not in part of braid, other: other: other. The duty rate will be 20 cents per kilogram plus 7 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/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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