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NY N024435

April 4, 2008



TARIFF NO.: 6114.20.0020, 6114.30.2010

Scott Harris
Revolution Dancewear
2105 Johns Court
Glenview, IL 60025

RE: The tariff classification of dancewear from China.

Dear Ms. Harris:

In your letter dated February 27, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

The samples of leotards were submitted with your request. The items are used for dance classes and rehearsals. The last digit of each style indicates color.

Styles 5001 and 5004 Camisole Leotard is made of knit 60% cotton/28% spandex fabric. The garment is one piece with thin straps.

Styles 7001, 7007 and 7008 Pinch Front Adjustable Camisole is made of knit 60% cotton/28% nylon/12% spandex fabric. The leotard is one piece with thin adjustable straps and a pinched center front.

Style 6050 Nude Camisole Leotard is made of knit 85% nylon/15% spandex fabric. The style has both nude and clear adjustable straps.

All three styles will be imported in child and adult 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)."

The applicable subheading for Styles 5001, 5004, 7001, 7007, 7008 will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of cotton, bodysuits and body shirts." The duty rate will be 10.8% ad valorem. The textile category designation is 359.

The applicable subheading for Style 6050 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (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 of elastomeric yarn or rubber thread." The rate of duty will be 32% 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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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