CLA-2-35:RR:NC:SP:236 L86934

Ms. Stephanie De Silva
Avon Products, Inc.,
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of jewelry care wipes from China

Dear Ms. De Silva:

In your letter dated August 11, 2005, you requested a tariff classification ruling. Our laboratory analyzed the sample that you submitted.

The jewelry care wipes are disposable dry wipes measuring approximately 3” in length and 3” in width. The dry wipe is impregnated with a cleaning and polishing preparation. The product will be used to clean and polish jewelry.

The applicable subheading for the jewelry care wipes will be 3405.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other polishes and creams. The rate of duty will be Free.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division