CLA-2-61:OT:RR:NC:N3:353
Mr. Scott Harris
Revolution Dancewear
6100 West Howard Street
Niles, Illinois 60714
RE: The tariff classification of dancewear for children and adults from China.
Dear Mr. Harris:
In your letter dated August 11, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 082 In the Garden Set consists of a leotard and headpiece made of knit 83 percent nylon/ 17 percent spandex fabric. The sleeveless leotard has an attached multi-layered nylon skirt and is trimmed with rosettes along the neckline.
Style 092 You Can’t Stop the Beat Set consists of a sleeveless leotard with fringe at the bottom and spangles across the waist, a headband and hosiery. The leotard is made of knit 83 percent nylon/ 17 percent spandex fabric.
Style 093 Moon Dance Set consists of a leotard, derby-style hat, and fingerless gloves. The leotard is made of knit 83 percent nylon/ 17 percent spandex fabric. The leotard is a one-shoulder style garment with a nude adjustable elasticized strap on the other shoulder. The garment has an over lay of net fabric with spangles.
Style 0105 Best of Both Worlds Set consists of a dress, hat and belt. The dress is made of knit 95 percent polyester/ 5 percent spandex fabric. The sleeveless scoop neck dress has sequins and a mesh overlay extending to the waist.
Style 0111 Such Great Heights Set consists of leotard, gloves and nude and clear adjustable straps. The leotard is made of knit 83 percent nylon/ 17 percent spandex fabric. The leotard is a one shoulder design garment with beads and spangles on the strap and a double layered 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, the leotard for Styles 082, 092, 093 and 0111 and the dress for Style 0105 impart 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 Styles 082, 092, 093 and 0111 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 the Style 0105 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls’." The rate of duty will be 16 percent ad valorem. The textile category designation is 636.
Even though the hosiery of Style 092 is included as a constituent part of the set for classification purposes, they still fall within textile category 632. 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.
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/.
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
National Commodity Specialist Division