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NY N015493




August 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Mr. Scott Harris
Revolution Dancewear
2105 Johns Court
Glenview, IL 60025

RE: The tariff classification of dancewear from China.

Dear Mr. Scott:

In your letter dated August 2, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

Four samples of dancewear were submitted with your request. The garments are primarily worn at dance recitals.

Style 037, I Enjoy Being a Girl Set consists of a leotard with an attached tutu/skirt, headpiece with textile flower and gloves. The leotard with attached tutu/skirt is made of 90% knit polyester/10% spandex fabric and a knit nylon and spandex fabric tutu/skirt. The top portion is a velour fabric with a mock turtle neck and a hook and loop closure at the back. The nylon attached tutu/skirt is multi layered. The costume set will be imported in child sizes.

Style 039, Tiki -Tiki Room Set consists of a leotard with attached tutu/skirt and a headpiece on a comb. The leotard is made of knit 83%/ nylon/17% spandex fabric, and a nylon fabric tutu/skirt. The leotard has ruffles on the sleeves and the attached tutu/skirt is multilayered. The costume will be imported in child and women’s sizes.

Style 044, Love’s Like Butterfly Set consists of a leotard with attached tutu/skirt, wings, and a hair bow. The leotard is made of knit 95% nylon/5% spandex fabric at the top and a nylon tutu/skirt. The leotard has elasticized adjustable straps and a multi-layered tutu. The costume set will be imported in child’s sizes.

Style 046, Whistle a Happy Tune Set consists of a leotard with attached tutu/skirt, headpiece and gloves. The leotard with attached tutu/skirt is made of knit 95% nylon/5% spandex fabric at the top and a nylon tutu/skirt. The leotard with attached tutu/skirt has thin straps with a plastic hook closure at the back and a multi layered tutu/skirt. The garment is trimmed on top and on the tutu/skirt with spangles. The costume set will be imported in child sizes.

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 applicable subheading for Style 037, I Enjoy Being a Girl, Style 039, Tiki –Tiki, Style 044, Love’s Like Butterfly and Style 046, Whistle a Happy Tune Sets 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% 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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