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NY N006163




February 22, 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 012 Sing Sing Sing and 014 Fever. 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 #012 Sing Sing Sing consists of a sleeveless garment, choker and pair of arm covers. The one-piece knit matching fabric garment is constructed of 95% polyester and 5% spandex fabric. The garment features a top with attached panties, single layer overskirt and empire waist. The choker and arm covers are made of self-fabric; the arm covers reach to above the elbow and feature an elastic loop that is worn on the center finger. It comes in adult and child sizes.

Style #014 Fever consists of a sleeveless garment, choker and pair of arm covers. The one-piece knit matching fabric garment is constructed of 95% polyester and 5% spandex fabric. The garment features a top with attached panties, a single layer overskirt and a sewn-on decorative belt; rhinestone buckles decorate the arm straps and belt. The choker and arm covers are made of self-fabric; the arm covers reach to above the elbow and feature an elastic loop that is worn on the center finger. It comes in adult and child sizes.

The individual pieces of Style #s 012 and 014 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 012 Sing Sing Sing and 014 Fever 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 012 and 014 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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