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HQ 085377


October 30, 1989

CLA-2 CO:R:C:G 085377 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Mr. Richard A. Deiter
Northern Feather, Inc.
26-30 Papetti Plaza
Elizabeth, NJ 07206

RE: Classification of a dust ruffle

Dear Mr. Deiter:

This ruling is in response to your letter of July 17, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a dust ruffle from Denmark.

FACTS :

The sample at issue, a dust ruffle designed to fit a twin size bed, is made of 100 percent cotton. It has a 127 x 79 per sq. inch thread count with a 40/40 yarn size. The edge is single stitch. The dust ruffle is designed to hang over the edge of the mattress. Although the dust ruffle is decorative, it may remain on a bed at all times.

ISSUE :

Whether the dust ruffle is classifiable as a bedspread under Heading 6304 of the Harmonized Tariff Schedule of the United States (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 classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for bed linen, among other articles. The Explanatory Notes, which constitute the official interpretation of the tariff schedule at the international level,
state that bed linen includes, e.g. sheets, pillow cases, bolster cases, eiderdown cases and mattress covers. A dust ruffle is not mentioned, nor is it similar to any of the named items. While bed linen is not limited to the named examples, other items classified as table linen should be similar to or of the same type as those named. Dust ruffles are neither of these.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404, HTSUSA. Dust ruffles are not provided for in Heading 9404, which covers articles of bedding and similar furnishings...fitted with springs or stuffed, etc. Consequently, the subject dust ruffle is classifiable in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, not knitted or crocheted.

HOLDING:

The subject dust ruffle is classifiable under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton. The textile category is 369 and the rate of duty is 7.2 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) 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.

The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 at your local Customs office.

Sincerely,

John Durant, Director

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