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NY N019952




December 12, 2007

CLA-2-61:OT: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 November 13, 2007 you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted samples are Style #s 021 Girls Just Wanna Have Fun, 038 You Raise Me Up, 043 I’d Rather be Blue and Rockin’ Robin. All the styles are packaged on hangers in a plastic bag.

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

Style 021 Girls Just Wanna Have Fun Costume Set consists of a leotard with an attached skirt/tutu and faux sunglasses. The leotard is made of 83% nylon/17% spandex fabric. The garment has a ruffle skirt attached belt with flower and thin straps with a tie. The costume will be imported in child sizes only.

Style 038 You Raise Me Up Costume Set consists of a leotard with an attached skirt/tutu and headpiece. The leotard is made of knit 90% polyester/10% spandex fabric with a knit 100% nylon skirt. The leotard has a rainbow colored skirt and a velour top with thin straps. The costume will be imported in child and women’s sizes.

Style 043 I’d Rather be Blue Costume Set consists of a leotard with attached skirt/tutu and headpiece. The leotard is made of 90% polyester/10% spandex fabric with a knit 100% nylon skirt. The leotard has a velour top trimmed with spangles, thin straps that cris cross at the back and a multi-layered skirt with embroidery. The costume will be imported in child sizes only.

Style 047 Rockin’ Robin Costume Set consists of a leotard with an attached skirt/tutu and a headpiece. The leotard is made of knit 83% nylon/17% spandex fabric with a knit 100% rayon fringe skirt. The leotard has feather straps and a spangle trimmed neckline as waist. The costume will be imported in child and women’s sizes.

  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 garment imparts the essential character of the sets. The applicable subheading for Style #s 021 Girls Just Wanna Have Fun, 038 You Raise Me Up, 043 I’d Rather be Blue and 047 Rockin’ Robin Costume 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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