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NY N006056




February 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Scott Harris
Revolution Dancewear
2105 Johns Court
Glenview, IL 60025

RE: The tariff classification of dancewear from China.

Dear Mr. Harris:

In your letter dated January 25, 2007, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Style #s 003 Born to Entertain, 004 My Heart Belongs to Daddy, 007 Waltz of the Flowers, 026 Once Upon a December and 028 Castle on a Cloud. All the styles are packaged on hangers in a plastic bag.

Although you call the garments “costumes” in your “Costume Collection Catalog,” the items are primarily for use in dance recitals.

Style #003 Born to Entertain consists of a sleeveless garment and headpiece. The one-piece knit fabric garment is constructed of a 90% polyester/10% spandex top with attached 83% nylon/17% spandex panties and a 100% nylon net three-tier ruffled tutu overskirt that is edged in sequins. The headpiece is made of the same fabric as the overskirt. It comes on child sizes only.

Style #004 My Heart Belongs to Daddy consists of a sleeveless garment and barrette. The one-piece knit fabric garment is constructed of a 90% polyester/10% spandex leotard with a cut-out back, a 100% nylon net three-tier tutu overskirt and an attached fabric belt/sash. The barrette features the same fabric as the overskirt. It comes in child sizes only.

Style #007 Waltz of the Flowers consists of a sleeveless garment and silk flower barrette. The one-piece knit fabric garment is constructed of a 90% polyester/10% spandex leotard with a 100% nylon net knee-length chiffon three-layer overskirt, fabric shoulder sash and 3 detachable silk fabric flowers. It comes in child and adult sizes.

Style #026 Once Upon a December consists of a sleeveless garment and hair scrunchie. The one-piece knit fabric garment is constructed of a 90% polyester/10% spandex pinch front leotard with a rhinestone bow and a 100% nylon net knee-length chiffon two-layer overskirt. The scrunchie is constructed of the same fabric as the skirt. It comes in child and adult sizes.

Style #028 Castle on a Cloud consists of a sleeveless garment and silk flower hairpiece. The one-piece knit fabric garment is constructed of a 90% polyester/10% spandex leotard with silk flowers at the neckline and a 100% nylon net three-tier tutu overskirt. It comes in child sizes only.

The individual pieces of Style #s 003, 004, 007, 026 and 028 are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garment imparts the essential character.

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 #s 003 Born to Entertain, 004 My Heart Belongs to Daddy, 007 Waltz of the Flowers, 026 Once Upon a December and 028 Castle on a Cloud 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 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/.

Style #s 003, 004, 007, 026 and 028 fall within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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