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NY N006168




February 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6114.30.2010, 6211.43.0091, 9615.19.6000, 6116.93.9400, 6117.10.2030

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 001 Let’s Go Fly a Kite, 019 Let’s Twist, 020 Shake Rattle ‘N Roll and 024 Teddy Bear Picnic. 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 #001 Let’s Go Fly a Kite consists of a full cap-sleeve garment and hairpiece. The one-piece knit matching fabric garment is constructed of a 95% polyester, 5% spandex fabric leotard, 100% nylon net fabric three-layer overskirt and features extensive ribbon trim. The hairpiece matches the overskirt. It comes in child sizes.

Style #019 Let’s Twist consists of a leotard, separate overskirt, hairpiece and gloves. The pinch front halter-style leotard is constructed of knit 95% polyester, 5% spandex fabric. The two-layer overskirt is constructed of an outer layer of woven 100% polyester fabric and an inner layer of man-made fiber knit net fabric and features a knit net fabric front bow and attached straps. The hairpiece is a knit net fabric shaped into a large bow attached to a metal hair clip. The gloves, featuring fourchettes, are constructed of knit 95% polyester, 5% spandex fabric. It comes in adult and child sizes.

Style #020 Shake Rattle ‘N Roll consists of a leotard, separate overskirt and scarf. The off the shoulder-style leotard is constructed of knit 95% polyester, 5% spandex fabric and features nude and clear removable, adjustable straps. The poodle-style overskirt is constructed of woven 100% polyester fabric and features a poodle appliqué and attached straps. The scarf is constructed of knit 95% polyester, 5% spandex fabric. It comes in adult and child sizes.

Style #024 Teddy Bear Picnic consists of a short sleeve garment and hairpiece. The one-piece knit matching fabric garment is constructed of a 90% polyester, 10% spandex fabric pinch front leotard, 100% nylon net fabric three-layer overskirt and textile floral sewn-in belt and epaulettes. The hairpiece matches the floral motif. It comes in child sizes.

The individual pieces of Style #s 001 and 024 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.

Styles 019 and 020 consist of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified. The articles that may be packaged with the garments must also be classified separately.

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 Explanatory Note to heading 62.11 states that “The provisionsof the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.

The applicable subheading for Style #s 001 Let’s Go Fly a Kite and 024 Teddy Bear Picnic 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. The textile category designation is 659.

The applicable subheading for the Style #s 019 Let’s Twist and 020 Shake Rattle ‘N Roll leotards will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Style #s 019 Let’s Twist and 020 Shake Rattle ‘N Roll overskirts will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The rate of duty will be 16 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Style #019 Let’s Twist hairpiece will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hair slides and the like: other: other. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the Style #019 Let’s Twist gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The rate of duty will be 18.6 percent ad valorem. The textile category designation is 631.

The applicable subheading for the Style #020 Shake Rattle ‘N Roll scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crochetedshawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.3 percent ad valorem. The textile category designation is 659.

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/.

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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