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NY N006170




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 008 Butterfly Kisses, 009 Concrete Angel, 010 Emotions, 023 Moon River and 036 Valse Lente. 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 #008 Butterfly Kisses consists of a sleeveless garment and headpiece. The one-piece knit matching fabric garment is constructed of a 95% polyester, 5% spandex fabric top with attached panties, 100% nylon net fabric two-layer handkerchief overskirt, nude and clear adjustable straps, self-fabric sash and sewn-on fabric butterflies. It features a matching butterfly headpiece. It comes in adult and child sizes.

Style #009 Concrete Angel consists of a sleeveless garment. The one-piece knit matching fabric halter-style garment is constructed of a 95% polyester, 5% spandex fabric leotard, 100% nylon fabric two-layer handkerchief overskirt, and removable nude and clear adjustable straps. It comes in adult and child sizes.

Style #010 Emotions consists of a sleeveless garment and scarf. The one-piece knit matching fabric single-shoulder garment is constructed of a 90% polyester, 10% spandex fabric leotard and 45% nylon, 45% polyester, 10% spandex fabric single layer full overskirt. The scarf fabric matches the overskirt. It comes in adult and child sizes.

Style #023 Moon River consists of a sleeveless garment and rhinestone brooch. The one-piece knit matching fabric garment is constructed of a 90% polyester, 10% spandex fabric pinch front leotard, 100% nylon net fabric two-layer overskirt and criss cross back straps. It comes in adult and child sizes.

Style #036 Valse Lente consists of an off the shoulder garment and hair scrunchie. The one-piece knit matching fabric short sleeve garment is constructed of a 90% polyester, 10% spandex fabric leotard, 100% nylon net fabric two-layer overskirt, sewn-on decorative belt, and nude and clear adjustable straps. The hair scrunchie matches the belt. It comes in adult and child sizes.

The individual pieces of Style #s 008, 010 and 036 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.

Regarding Style #023, General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the garment imparts the essential character of the set.

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 008 Butterfly Kisses, 009 Concrete Angel, 010 Emotions, 023 Moon River and 036 Valse Lente 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 008, 009, 010, 023 and 036 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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