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HQ 083652


December 14, 1989

CLA-2 CO:R:C:G 083652 JS

CATEGORY: CLASSIFICATION

TARIFF NO: 6303.91.0000

Mr. Samuel Zekser
Sobel Shipping Co,. Inc.
170 Broadway
Suite 1501
New York, New York 10038

RE: Bed Canopy

Dear Mr. Zekser:

This is in reference to your letter of December 19, 1988, on behalf of A & B International, concerning classification of a bed canopy under the Harmonized Tariff Schedule of the United States Annotated, (HTSUSA).

FACTS:

The bed canopy is described as an article that will fit over the top of the posts on a four-post bed, composed of a chiffon-like woven 100 percent cotton fabric. The article may or may not drape over the sides. A sample was not submitted.

ISSUE:

Whether the bed canopy at issue is classified as a bed valance under heading 6303, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6303, HTSUSA, provides for curtains (including drapes), and interior blinds; curtain or bed valances. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, state that the heading includes bed valances for attachment to beds for concealment and decoration. Webster's II New Riverside Dictionary, at 1274, (1984), defines valance as "an ornamental drapery hung across a top edge, as of a bed, table, or canopy. The same source defines canopy as "a cloth fastened or held horizontally above a person or an object for covering, protection, or ornamentation." Since the merchandise at issue is designed to be used as a decorative covering over the four posts of a canopy bed, it is classified as a bed valance under this heading.

HOLDING:

The merchandise at issue is classified under subheading 6303.91.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain of bed valances: other: of cotton, textile category number 369, and dutiable at the rate of 11.7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Operations Division

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