CLA-2-61:OT:RR:NC:N3:353
9505.90.6000
Mr. Scott Harris
Revolution Dancewear
6100 West Howard Street
Niles, Illinois 60714
RE: The tariff classification of dancewear from China.
Dear Mr. Harris:
In your letter dated October 8, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 0106 ‘A’ You’re Adorable Set consists of a leotard with an attached skirt and headpiece with bobby pins. The top portion of the garment is made of knit 90 percent polyester/10 percent spandex fabric. The trunks are made of knit 83 percent nylon/17 percent spandex fabric and the skirt is made of knit 100 percent nylon fabric. The sleeveless garment has a multi-layer skirt trimmed with spangles, a flower at the waist and a neckline trimmed with spangles. Style 0106 will be imported in child sizes only.
Style 0107 Espana Set consists of a leotard with an attached skirt and a headpiece. The body of the garment is made of knit 83 percent nylon/17 percent spandex fabric and the skirt is made of knit 100 percent fabric. The garment has long sleeves and is trimmed with ribbon and rosettes. Style 0107 will be imported in child and adult sizes.
Style 0113 Born to be Wild consists of a bodysuit, vest, hat, gloves and boot covers. The bodysuit is made of knit 83 percent nylon/17 percent spandex fabric. The vest, boot covers and hat are made of brushed knit fabric coated on the outer surface with polyurethane compact plastic material which completely obscures the underlying fabric. The fingerless gloves are made of knit man-made fiber fabric. The leotard has a symmetrical neckline with a buckle and short sleeves and boy cut trunk bottom. The vest has an embroidered front and a textile closure at the front. The biker-style cap has embroidery, eight panels and a button at the top. The boot covers have elastic at the bottom. Style 0113 will be imported is chills and adult 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 leotard for Styles 0106 and 0107 imparts the essential character of the set.
The applicable subheading for Styles 0106 and 0107 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 percent ad valorem. The textile category designation is 659.
Style 0113 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the Style 0113 bodysuit 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 percent ad valorem. The textile category designation is 659.
The applicable subheading for the Style 0113 vest will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1 percent ad valorem. The textile category designation is 659.
The applicable subheading for the Style 0113 hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. The textile category designation is 659.
The applicable subheading for the Style 0113 gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem. The textile category designation is 631.
The applicable subheading for the Style 0113 boot covers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "festive, carnival and other entertainment articles, including magic tricks and practical joke articles; parts and accessories
thereof: Other: Other." The duty rate will be Free.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on Style 0101 Texas Star. Your request for a classification ruling should also include fabric content for the hat, scarf and boot covers. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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
National Commodity Specialist Division