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N098253: The tariff classification of girls’ dancewear from China.
Ruling Date: Mar 24, 2010
N098253
March 24, 2010
CLA-2-61:OT:RR:NC:3:358
CATEGORY: Classification
TARIFF NO.: 6114.30.3070
Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512
RE: The tariff classification of girls’ dancewear from China.
Dear Ms. Stanczak:
In your letter dated March 16, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 4056C “Empire Puff Sleeve Dress” consists of a leotard constructed of 90% polyester, 10% spandex knit fabric. The sheer puffed sleeves, partial overlay on the chest and the skirt are constructed of a mesh polyester fabric. The garment features a criss-cross scooped back, capping around the sleeve openings and a lettuce edging on the bottom of the skirt. The garment is used for dance.
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, jockey’s silks, ballet skirts, leotards).”
The applicable subheading for style 4056C 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.
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/.
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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division
March 24, 2010
CLA-2-61:OT:RR:NC:3:358
CATEGORY: Classification
TARIFF NO.: 6114.30.3070
Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512
RE: The tariff classification of girls’ dancewear from China.
Dear Ms. Stanczak:
In your letter dated March 16, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 4056C “Empire Puff Sleeve Dress” consists of a leotard constructed of 90% polyester, 10% spandex knit fabric. The sheer puffed sleeves, partial overlay on the chest and the skirt are constructed of a mesh polyester fabric. The garment features a criss-cross scooped back, capping around the sleeve openings and a lettuce edging on the bottom of the skirt. The garment is used for dance.
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, jockey’s silks, ballet skirts, leotards).”
The applicable subheading for style 4056C 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.
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/.
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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division