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NY N019105

November 20, 2007



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 October 25, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted samples are Style #s 040 Anything Goes, 045 Meet Me in St. Louis, 048 If You Can Dream, and 050 Mazurka. All the styles are packaged on hangers in a plastic bag and will be available in child sizes only.

Although you call the garments “costumes” in your “Costume Collection Catalog”, the items are primarily for use in dance recitals.

Style 045 Meet Me in St. Louis consists of a leotard, headpiece, parasol and gloves. The leotard is made of knit 95% nylon and 5% spandex fabric with an attached multi layered skirt/tutu made of knit 100% nylon fabric. The one-piece garment has a pinafore-style top trimmed with ribbon, spangles and flowers down the bodice and the multi layered shirt/tutu is trimmed with ribbon.

Style #048 If You Can Dream consists of a leotard, tiara and wand. The leotard is made of knit 95% nylon and 5% spandex fabric with an attached multi-layered shirt/tutu made of knit 100% nylon fabric. The one-piece garment has short net sleeves and netting at the bust with ric rack trim on the neckline, bust and bodice. The multi-layered skirt/tutu and top have sparkles throughout the garment.

Style #050 Mazurka consists of a leotard and a matching floral wreath for the head. The leotard is made of knit 95% nylon and 5% spandex fabric with an attached skirt/tutu made of knit 100% nylon fabric. The one-piece garment has thin straps and a ruffle at the top with flowers. The garment has a peplum and a multi-layered skirt/tutu trimmed with ribbon.

The individual pieces of Style #s 045, 048, 050 are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the garment imparts the essential character.

      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 #s 045 Meet Me in St. Louis, 048 If You Can Dream and 050 Mazurka 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 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/.

Regarding Style #040 Anything Goes. Your letter states that the skirt is attached to the leotard. As per the online catalog and our telephone conversation, the skirt is a detachable organdy bando skirt. This requires a sample of Style #040 Anything Goes in its imported condition in order to issue a classification ruling. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.


Robert B. Swierupski

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