CLA-2-62:RR:NC:TA:360

Ms. Zoey Yang
Avon Products Inc
1251 Avenue of the Americas
New York, NY 10120-1196

RE: The tariff classification of a woman’s dress from China

Dear Ms. Yang:

In your letter dated February 17, 2009, you requested a classification ruling. Your sample will be returned as requested.

Submitted sample, style #PP1074682, is a woman’s dress constructed from 100% polyester woven fabric. The pullover dress features a scoop neckline, spaghetti straps, a full lining, a hook and eye closure, a side seam zipper and a hemmed bottom.

The applicable subheading for the style PP1074682 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woman’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The duty rate will be 16 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 Brenda Wade at 646-733-3051.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division