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NY N019954




December 11, 2007

CLA-2-61:OT: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 Ms. Harris:

In your letter dated November 13, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

     The submitted samples are Style #s 063 Forces of Nature, 065 I Enjoy Being a Girl, 067 Papa Loves Mambo, 074 You’ll Be in My Heart and 075 Coppelia. 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 063 Forces of Nature Costume Set consists of a leotard with an attached skirt/tutu and headpiece. The leotard is made of knit 90% polyester/10% spandex fabric with a nylon skirt. The leotard has V shaped waistline, petal skirt bottom and a hook closure at the back. The costume will be imported in child and women’s sizes.

Style 065 I Feel Pretty Costume Set consists of a leotard with an attached skirt/tutu, headpiece and bobby pins. The leotard is made of knit 90% polyester/10% spandex fabric with a nylon skirt. The leotard has velour top trimmed with spangles and a bow and the multi layered skirt is trimmed with spangles. The costume will be imported in child sizes only.

Style 067 Papa Loves Mambo Costume Set consists of a leotard with an attached skirt/tutu, 2 plastic maracas, headpiece, and bobby pins. The leotard is made of knit 83% nylon/17% spandex fabric with an attached nylon skirt. The sleeveless leotard has a self tie closure at the back, and the skirt is trimmed with ribbon. The costume will be imported in child sizes only.

Style 074 You’ll Be in My Heart Costume consists of a leotard with an attached skirt/tutu and a flowered comb. The leotard is made of knit 90% polyester/10% spandex fabric top and knit 83% nylon/17% spandex fabric bottom, with a nylon skirt. The leotard has a velour top with thin straps and a multi colored skirt.

Style 075 Coppelia Costume Set consists of a leotard with an attached skirt/tutu and a headpiece. The leotard is made of knit 90% polyester/10% spandex fabric top, knit 83% nylon/17% spandex fabric bottom, with a nylon skirt. The leotard has straps and puff sleeves at the top, faux ribbon laces down the front and embroidery on the skirt. The costume will be imported in child and women’s 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 #s063 Forces of Nature, 065 I Feel Pretty, 067 Papa Loves Mambo, 075 You’ll Be in My Heart and 075 Coppelia 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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