CLA-2-61:OT:RR:NC:N3:348
Ms. Jill Cahill
Revolution Dancewear
6100 W. Howard Street
Niles, IL 60714
RE: The tariff classification of women’s and girls’ dancewear from China
Dear Ms. Cahill:
In your letter dated June 29, 2011, 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 0328, Umbrella, consists of a unitard, jacket, hat, umbrella and boot covers. The calf-length unitard is composed of 83% nylon and 17% spandex and features spaghetti straps and an attached spangle-covered tunic. The fedora style hat is composed of 100% cotton with a polyester lining. The nylon umbrella measures approximately 21 inches in length and 31 inches in width when opened and features a plastic handle and top. The boot covers are approximately ten inches in height and are comprised of a textile polyester substrate which is completely covered by a rubber/plastic material. They are pull-on covers, each having two elastic bands sewn to either side of the open bottom which secure the cover to the wearer’s leg. They cover the wearer’s shin and top portion of the boot, but do not cover the foot, the toes or the heel of the boot. The jacket is constructed from 90% polyester and 10% spandex fabric. It features long sleeves, a full front opening with hook and loop closure and a fabric belt at the waist.
Style 0330, Let’s Do This, consists of a leotard, elastic hair bows and a hair scrunchie. The leotard features double spaghetti straps at the shoulders, a choker neckline with hook and loop closure and a spangle covered multi-tiered skirt. The entire garment, hair bows and scrunchie are composed of 83% nylon and 17% spandex.
Style 0371, Recharge and Revolt, consists of a unitard, shrug, pants, tutu, hair sash and a knit hat. The sleeveless unitard is constructed with 83% nylon and 17% spandex knit fabric. The shrug is constructed with 100% polyester knit fabric and features swiss cheese-type cutouts, long sleeves and does not cover below the shoulders. The knit pants are constructed with 83% nylon and 17% spandex fabric and feature hemmed bottoms and a covered elastic waistband. The knit tutu is constructed with 100% nylon fabric and features an elasticized waistband. The knit hat is composed of 100% polyester. The knit hair sash is composed of 100% polyester and is 28.5 inches in length and 2 ¼ inches in width.
Style 0383, Winter Winds, consists of a bralette, pants, long sleeve pullover and a headband. The bralette is composed of 83% nylon and 17% spandex and features a fabric covered elasticized band and adjustable elasticized removable straps. The knit pants are constructed with 83% nylon and 17% spandex fabric and feature unhemmed bottoms and an elasticized waistband. The mesh pullover is constructed with 100% nylon fabric and features long sleeves and an unfinished crew neckline. The stretch headband is composed of 83% nylon and 17% spandex.
Style 0391, Just Can’t Get Enough, consists of a sleeveless knit top, a jacket, skirt and two stretch headbands. The top is constructed with 83% nylon and 17% spandex fabric and features spaghetti straps and a shelf bra. The jacket is constructed with 100% polyester fabric with 83% nylon and 17% spandex waistband, hood and cuffs. It features long sleeves with stretch cuffs, a hood and a sequined bodice. The skirt is constructed with 83% nylon and 17% spandex fabric and features an attached pair of trunks (which are not visible) under the skirt. The two stretch headbands are composed of 83% nylon and 17% spandex.
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 style 0330 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.
Styles 0328, 0371, 0383 and 0391 consist 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 0328 (unitard) 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 applicable subheading for style 0328 (jacket-women’s) will be 6102.30.2010, HTSUS, which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other those of heading 6104: of man-made fibers: other: other, women’s. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for style 0328 (jacket-girls’) will be 6102.30.2020, HTSUS, which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other those of heading 6104: of man-made fibers: other: other, girls’. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for style 0328 (hat) will be 6505.90.2060, HTSUS, which provides for hats and other headgear…whether or not lined or trimmed: other: of cotton, flax or both: not knitted: certified hand-loomed and folklore products; and headwear of cotton, other. The duty rate will be 7.5% ad valorem.
The applicable subheading for style 0328 (umbrella) will be 6601.99.0000, HTSUS, which provides for umbrellas and sun umbrellas (including walking stick umbrellas…and similar umbrellas): other: other. The rate of duty will be 8.2% ad valorem.
The applicable subheading for style 0328 (bootcovers) will be 6406.99.3060, HTSUS, which provides for parts of footwear; gaiters, leggings and similar articles, and parts thereof: other: of other materials: of rubber or plastics, other. The duty rate will be 5.3% ad valorem.
The applicable subheading for style 0371 (unitard) will be 6114.30.2010, 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 elastomeric yarn or rubber thread. The duty rate will be 32% ad valorem.
The applicable subheading for style 0371 (long sleeve shrug and skirt/tutu, women’s and girls’) 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 0371 (pants, girls’) will be 6104.63.2021, HTSUS, which provides for women’s or girls’…trousers…knitted or crocheted: trousers…: of synthetic fibers: other: other, trousers and breeches: girls’: other. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 0371 (pants, women’s) will be 6104.63.2006, HTSUS, which provides for women’s or girls’…trousers…knitted or crocheted: 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 duty rate will be 28.2% ad valorem.
The applicable subheading for style 0371 (hat) will be 6505.90.6090, HTSUS, which provides for hats and other headgear, knitted or crocheted…in the piece, (but not in strips), whether or not lined or trimmed…: other: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid. The duty rate will be 20¢/kg + 7% ad valorem.
The applicable subheading for style 0371 (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 duty rate will be 2.3%% ad valorem.
The applicable subheading for style 0383 (bralette) will be 6212.10.9020, HTSUS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other, of man-made fibers. The rate of duty will be 16.9% ad valorem.
The applicable subheading for style 0383 (pants, girls’) will be 6104.63.2021, HTSUS, which provides for women’s or girls’…trousers…knitted or crocheted: trousers…: of synthetic fibers: other: other, trousers and breeches: girls’: other. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 0383 (pants, women’s) will be 6104.63.2006, HTSUS, which provides for women’s or girls’…trousers…knitted or crocheted: 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 duty rate will be 28.2% ad valorem.
The applicable subheading for style 0383 (pullover) will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, women’s or girls’: other. The duty rate will be 32% ad valorem.
The applicable subheading for style 0383 (headband) 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 duty rate will be 2.3%% ad valorem.
The applicable subheading for style 0391 (jacket) will be 6104.33.2000, HTSUS, which provides for women’s or girls’ suit-type jackets, knitted: suit-type jackets and blazers: of synthetic fibers: other. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 0391 (skirt/girls’) will be 6104.53.2020, HTSUS, which provides for women’s or girls’… skirts, divided skirts, knitted or crocheted…: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem.
The applicable subheading for style 0391 (skirt/women’s) will be 6104.53.2010, HTSUS, which provides for women’s or girls’… skirts, divided skirts, knitted or crocheted…: skirts and divided skirts: of synthetic fibers: other, girls’. The rate of duty will be 16% ad valorem.
The applicable subheading for style 0391 (headbands) 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 duty rate will be 2.3%% ad valorem.
Style 0391, sleeveless knit top, 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