CLA-2-61:OT:RR:NC:TA:348
Ms. Jill Cahill
Revolution Dancewear
6100 W. Howard St.
Niles, IL 60714
RE: The tariff classification of girls’ and ladies’ dancewear from China
Dear Ms. Cahill:
In your letter dated August 31, 2010, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. All styles will be imported in adult and child sizes.
Style 0212, Just a Girl, consists of a romper style leotard with an attached skirt, a polyurethane vest, a lace and velvet choker, fishnet fingerless gloves, a headband with fabric flower, shoelaces and a clip-on faux hairpiece. The tank style top portion of the leotard is composed of 83% nylon and 17% spandex and features a net overlay which is composed of 90% polyester and 10% spandex. The skirt portion of the leotard is composed of 100% nylon and features lace edging and a lace and rhinestone detail around the skirt. The lower part of the leotard is composed of 83% nylon and 17% spandex and contains a ruffled lace and rhinestone detail on the outer part of the legs. The polyurethane vest features a collar and lapels and a 4.5 inch zipper closure in the front. The vest also features a zippered pocket on each side and a belt closure.
Style 0215, Hot N Cold, consists of a sleeveless leotard, sequined fingerless gloves and a hair scrunchy. The leotard and attached belt are composed of 83% nylon and 17% spandex. The leotard features a sequin top, attached skirt and spaghetti straps that crisscross in the back.
Style 0220, Elements in Motion, consists of a pullover, knit trousers, a scarf and a hair sash. The women’s/girls’ pants are constructed from 83% nylon and 17% spandex knit fabric. The pull-on pants feature an elasticized waistband and long hemmed leg openings. The scarf is composed of 100% nylon. The hair sash is composed of 90% nylon and 10% spandex.
Style 0232, Renaissance Fair, consists of a leotard with an attached dress and underskirt, velvet arm puffs, a fabric scarf and a comb headpiece. The leotard features a velvet bodice, which is composed of 90% nylon and 10% spandex. The attached skirts are composed of 100% polyester. The lower part of the leotard is composed of 83% nylon and 17% spandex.
Style 0243, Diva, consists of a leotard with an attached dress and a double strap headband. The leotard is composed of 83% nylon and 17% spandex and features spaghetti straps which tie behind the neck. The attached dress is composed of 100% nylon and is covered with paillettes.
The garments described above will be primarily worn at dance recitals. All styles are packaged on hangers in a plastic bag.
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 0212, 0215, 0232 and 0243 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.
Style 0220 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 0220, scarf, will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.3% ad valorem.
The applicable subheading for style 0220, hair sash, will be 6117.80.8500, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6% ad valorem.
The applicable subheading for style 0220, trousers (girls’), will be 6104.63.2026, HTSUS, which provides for women’s or girls’…trousers: of synthetic fibers: other: other, trousers and breeches: girls’: other: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2% ad valorem
The applicable subheading for style 0220, trousers (women’s), will be 6104.63.2006, HTSUS, which provides for women’s or girls’…trousers: of synthetic fibers: other: other, trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2% ad valorem.
Style 0220, pullover garment, cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, §177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is
pending before the United States Court of International Trade, the
United States Court of Appeals for the Federal Circuit or any court of
appeal therefrom.
Beginning June, 2005, the issue of the classification of an upper body
garment with a shelf bra has been filed with the United States Court of
International trade by several different importers. Thus, the issuance of
a classification ruling would be inconsistent with 19 C.F.R. §177.7(b).
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