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NY N019104

November 15, 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. All the styles are packaged on hangers.

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

The submitted samples are Style #s 059 Phantom of the Opera, 60 Good Ship Lollipop and 064 Don Quixote.

Style #59 Phantom of the Opera consists of a leotard and a decorative comb. The leotard is made of knit 90% polyester and 10% spandex fabric with an attached skirt/tutu of knit 100% nylon fabric. The one-piece garment is has a velour top with a one shoulder design with spangles and a multi-layered skirt/tutu with one line of spangles on the top layer. The item will be available in child and women’s sizes.

Style #60 Good Ship Lollipop consists of a leotard, hat and gloves. The leotard is made of knit 95%nylon and 5% spandex with an attached skirt/tutu of knit 100% polyester fabric. The one-piece sleeveless garment is designed with sparkles and spangles at the top of the neckline and a multi-layered skirt/tutu with ruffle and spangles at the bottom. The item is available in child sizes only.

Style #64 Don Quixote consists of a leotard with an attached skirt/tutu, floral comb headpiece, arm ruffles and lace fan. The one-piece garment is made of knit 95% nylon and 5% spandex fabric with an inset of knit 90% polyester and 10% spandex fabric, and an attached skirt of knit 100% nylon fabric. The garment is designed with a velour top and thin plastic adjustable straps. The garment has trim on the bust and down the front of the bodice and has a multi-layered skirt/tutu. The items will be available in child and women’s sizes.

The individual pieces of Style #s 059, 060, 064 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 059 Phantom of the Opera, 060 Good Ship Lollipop and 064 Don Quixote 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/.

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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