CLA-2-61:OT:RR:NC:TA:348
Ms. Niki Wallace
Revolution Dancewear
6100 West Howard Street
Niles, Illinois 60714
RE: The tariff classification of dancewear from China.
Dear Ms. Wallace:
In your letter dated September 18, 2009, you requested a classification ruling. The samples you submitted are being returned as requested.
Style 0117, Precious Pointe, consists of a leotard with an attached multi-layered skirt, a headpiece with bobby pins and a rhinestone choker. The knit velour fabric for the garment top is composed of 90% polyester and 10% spandex and the attached panty is made of knit 83 percent nylon/17 percent spandex fabric. The knit net fabric for the skirt is composed of 100% nylon. The garment has puff sleeves and is trimmed sequins. The item will be imported in child sizes only.
Style 0125, Hip Hip Chin Chin, Set consists of a sleeveless trapeze-style dress with an attached leotard, and a hair comb. The leotard is made of knit 83 percent nylon/17 percent spandex fabric. The overlay is composed of 90 percent polyester/10 percent spandex knit fabric. The dress is decorated with spangles and trimmed with ruffles. The item will be imported in child and adult sizes.
Style 0154, Anchors Away, consists of a romper with a sailor collar and attached leotard, a pair of gloves and a sailor cap. The leotard is made of knit 83 percent nylon/17 percent spandex fabric. The bottom of the romper is composed of 90 percent polyester/10 percent spandex knit fabric and features four decorative buttons and spangles. The sailor collar and cap is trimmed with rickrack. The item will be imported in child sizes only.
Style 0177, All the Right Moves, consists of a halter-style romper, a scrunchie, and arm covers. The romper is made of knit 83 percent nylon/17 percent spandex fabric. The romper is decorated with layers of knit net fabric and spangles. The item will be imported in child sizes only.
Style 0145, Get Happy, consists of a sleeveless romper, suit type jacket, hat, rhinestone choker and fishnet stockings. The romper is made of knit 83 percent nylon/17 percent spandex fabric and is decorated with spangles. The suit type jacket is constructed from 93% nylon 17% spandex knit fabric. The submitted women’s garment sample has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features a velvet shawl collar, a full front opening with three faux rhinestone non-functional buttons, hook and loop fasteners that provide closure to the front panels, long hemmed sleeves, and a hemmed straight garment bottom. The garment is decorated with sequin on the outer surface of the front and back panels and the sleeves. The items will be imported is child and adult sizes.
All styles described above will used in dance recitals. The dance recital costumes will be packaged for retail sale in a PVC garment bag with an adhesive label affixed to the front.
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 Style 0117 and romper for Styles 0154 and 0177 imparts the essential character of the set.
The applicable subheading for Style 0117 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 applicable subheading for Styles 0154 and 0177 will be 6114.30.3030, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel, women’s or girls’. The duty rate will be 14.9% ad valorem.
Style 0145 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 Style 0145 romper will be 6114.30.3030, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel, women’s or girls’. The duty rate will be 14.9% ad valorem.
The applicable subheading for Style 0145 suit-type jacket will be 6104.33.2000, HTSUS, which provides for Women’s or girls’, ensembles, suit-type jackets …… knitted or crocheted: Suit-type jackets and blazers: Of synthetic fibers: Other. The duty rate will be 28.2% ad valorem.
The applicable subheading for Style 0145 hat will be 6505.90.2060, HTSUS, which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for Style 0145 rhinestone choker will be 7117.19.9000, HTSUS, which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other; Other; Other." The rate of duty will be 11% ad valorem.
The classification for Style 0145 fishnet pantyhose, if measuring per single yarn less than 67 decitex, will be 6115.21.0020, HTSUS, which provides for Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied, knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex, other. The rate of duty will be 16 percent ad valorem.
The classification for Style 0145 fishnet pantyhose, if measuring per single yarn 67 decitex or more, will be 6115.22.0000, HTSUS, which provides for panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: panty hose and tights: of synthetic fibers, measuring per single yarn 67 decitex or more: other. The duty rate will be 14.9 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