CLA-2-61:OT:RR:NC:TA:348
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:
This ruling is being issued to correct Customs Ruling Number N067497, dated July 17, 2009. The purpose of this replacement letter is to correct a clerical error. In N067497, the appropriate Harmonized Tariff Schedule of the United States (HTSUS) classification was not provided for Style 0129. A complete corrected ruling follows.
In your letter dated June 23, 2009, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 0115 Polk Dot Party Set consists of a leotard with an attached multi-layered skirt, fingerless gloves and headpiece. The knit fabric for the garment top, attached panty, gloves and headpiece are composed of 83% polyester and 17% spandex. The knit net fabric for the multi- layered skirt is composed of 100% nylon and is trimmed with sequins. The item will be imported in child sizes only.
Style 0119 Village Maiden Set consists of a leotard with an attached multi-layered skirt, headpiece and a flower attached to an elastic loop. The knit velour fabric for the garment top is composed of 90% polyester and 10% spandex. The garment has puff sleeves and a knit lace trim around the neckline. The bodice is also trimmed with ribbon and sequins. The knit fabric for the attached panty is composed of 83% nylon and 17% spandex. The knit net fabric for the skirt is made of 100% nylon and is trimmed with rosettes. The item will be imported in child and women’s sizes.
Style 0127 Colors of the Wind Set consists of a leotard with an attached multi-layered skirt and headpiece. The knit fabric for the garment top is composed of 90% polyester and 10% spandex. The knit fabric for the attached panty is composed of 83% nylon and 17% spandex. The knit fabric for the skirt is made of 100% nylon. The item will be imported in child and women’s sizes.
Style 0129 Singin’ in the Rain Set consists of raincoat, hat and boot covers. The knit fabric for these items is composed of 62% polyester and 38% polyurethane. The outer surface of the fabric has a polyurethane coating that completely obscures the underlying fabric. The garment has a full front opening with three hook and loop closures; three large decorative buttons and Peter Pan collar. The garment is trimmed with satin ribbon and multi-colored ric-rac. The item will be imported in child sizes only.
Style 0130 Royal Entrance Set consists of a leotard with an attached multi-layered skirt, bun cover, arm ruffles and a velour choker. The knit velour fabric for the garment top is composed of 90% polyester and 10% spandex. The knit net fabric for the skirt is composed of 100% nylon. The skirt and arm ruffles are constructed with a top layer of embroidered net ruffles over layers of net and tulle. The item will be imported in child and women’s sizes. All styles described above will used in dance recitals.
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 0115, 0119, 0127 and 0130 and the raincoat for Style 0129 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 0115, 0119, 0127 and 0130 will be 6114.30.3070, 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 applicable subheading for Style 0129 will be 6113.00.1010, 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: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which complete obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 3.8 percent ad valorem.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division