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NY N013877




July 25, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0020, 6114.30.2010, 6114.30.3070

Mr. Rob Casey
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of dance and skate garments from China.

Dear Mr. Casey:

In your letter dated June 26, 2007, on behalf of Mondor Ltd, of St. Jean, you requested a classification ruling. The samples will be returned to you.

Style 1635, adult leotard made of knit 58% cotton/35% nylon/7% spandex fabric. The garment has a scoop neck, short sleeves, and belt.

Style 2908, adult dress/leotard made of knit velour 90% polyester/10% spandex fabric. The leotard is used for skating and features an attached skirt, long net sleeves, scoop neckline and a self-fabric ponytail holder.

Style 6126, girl’s dress/leotard made of knit 48% cotton/42% nylon Tactel/10% lycra fabric with a 100% polyester fabric skirt. The garment has thin straps and an attached skirt.

Style 6130, girl’s leotard made of knit 48% cotton/42% nylon tactel/10% lycra fabric. The garment is identical to Style 6126 with the exception of the skirt.

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, for Style 2908 the adult dress/leotard imparts the essential character of the set.

The applicable subheading for Style 1635 will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, bodysuits and body shirts.” The duty rate will be 10.8% ad valorem. The textile category designation is 359.

 The applicable subheading for the Style 6130 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 of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem. The textile category designation is 659.

       The applicable tariff classification for Styles 2908 and 6126 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 general rate of duty will be 14.9% 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. 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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