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NY N015496




August 28, 2007

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070

Mr. Scott Harris
Revolution Dancewear
2105 Johns Court
Glenview, IL 60025

RE: The tariff classification of dancewear from China.

Dear Mr. Harris:

In your letter dated August 2, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

Four samples of dancewear were submitted with your request. The garments are primarily worn at dance recitals.

Style 049, Put on a Happy Face Set consists of a leotard with an attached tutu/skirt and a headpiece. The garment is made of knit 90% polyester/10% spandex on top and the attached tutu/skirt is made of nylon. The leotard has puffed sleeves, ruffles around the neck, and flowers at the waist and the attached tutu/skirt is multi-layered.

Style 058, Boogy Wonderland Set consists of a leotard with an attached fringe, headband and gloves. The leotard is made of knit 90% polyester/10% spandex at the top and 95%nylon/5% spandex on the bottom. The garment has thin straps and is adorned with spangles on the top and it has a dropped waist.

Style 066, Each of Us is a Flower Set consists of a leotard with an attached tutu/skirt and headpiece with bobby pins. The garment is made of knit 95% nylon/5% spandex on the top and the attached tutu/skirt is made of knit 100% nylon fabric. The leotard has a multi layered attached tutu/skirt with flowers, thin straps and spangles around the neckline.

Style 068, Anastasia Set consists of a leotard with an attached tutu/skirt and headpiece. The garment is made of knit velour 90% polyester/10% spandex at the top and the attached tutu/skirt is made of knit net 95% nylon/5% spandex. The leotard has ¾” length sleeve with a ruffle and the tutu/skirt is multi layered with trim at the waist and bottom.

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 garment imparts the essential character of the set.

   The applicable subheading Style 049, Put on a Happy Face, Style 058, Boogy Wonderland, Style 066, Each of Us is a Flower and 068, Anastasia Sets 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 textile category designation is 659.

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/.

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,

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