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NY N004575




January 10, 2007

CLA-2-61:RR:NC:TA:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010

Ms. Irina Parker
Avon Products Incorporated
1251 Avenue of the Americas
NY, NY 10020

RE: The tariff classification of a dress from China.

Dear Parker:

In your letter dated December 8, 2006, you requested a classification ruling. The provided sample is being returned as per your request.

Style PP 1042104 is a women’s pull-on empire waisted dress constructed of knitted and woven fabrics. The sleeveless dress has ¼ inch wide shoulder straps, a v-shaped front neckline, a high waistband that is located below the bustline that is made of a knitted fabric, and side seams. The upper back of the garment extends straight across from side seam to side seam. The sleeveless dress extends from the shoulders to below the knees. A 95% cotton 5% spandex knitted fabric comprises the front and back panels of the upper garment that extend to the bottom of the high waistband and two front and back lower panels that measure approximately 15-1/2 inches in length. Woven 100% cotton eyelet fabric panels measuring approximately 6-1/2 inches in length are located below the waistband at the front and back. The neckline and garment bottom are trimmed with a woven fabric.

The classification of this dress is determined according to the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States, Rule 3. The essential character of the dress is imparted by the knitted fabric panels (GRI 3(b)).

The applicable subheading for the garment will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s dresses, knitted: of cotton: women’s. The duty rate will be 11.5% 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/.

The garment falls within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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