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NY N020173




December 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6114.30.2010

Mr. 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 November 16, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted samples are Style #s 040 Anything Goes, 069 One, Two Step, 070 Survivor and 073 Switch. 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 040 Anything Goes consists of a leotard with an attached skirt, a removable tutu and headband and rhinestone brooch. The leotard with an attached skirt is made of knit 95% nylon/5% spandex fabric. The tutu is made of knit net nylon fabric. The leotard with attached skirts trimmed with a rhinestone brooch and features double arm straps and two layers of skirt. The tutu has three layers. The item will be imported in child sizes only.

Style 069 One, Two Step consists of a leotard, hat and headband. The leotard is made of knit 83% nylon/17% spandex fabric with a 100% polyester mesh overlay and features removable adjustable straps. The cap is made of matching fabric and fits tightly to the crown of the head. The item will be imported in child and adult sizes.

Style 070 Survivor consists of a leotard, armband and headband. The leotard is made of knit 83% nylon/17% spandex fabric with a polyester/spandex fabric overlay. The leotard features a buckle shoulder strap. The item will be imported in child and adult sizes.

Style 073 Switch consists of a leotard and cap. The leotard is made of knit 83% nylon/17% spandex fabric with a knit 95% nylon/5% spandex open work fabric overlay and features removable adjustable straps. The cap has a peak and is constructed of woven 100% polyester fabric. The item will be imported in child and women’s sizes.

  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)."

      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 sets.   

The applicable subheading for Style # 040 Anything Goes set 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.

The applicable subheading for Style #s 069 One, Two Step, 070 Survivor and 073 Switch sets 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% 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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