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HQ 088966

June 10, 1991

CLA-2 CO:R:C:T JS 088966

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.91.0000

Gail T. Cumins
Sharretts, Paley, Carter
& Blauvelt, P.C.
67 Broad Street
New York, NY 10004

RE: Dust ruffle; dust skirt; classifiable as a bed valance under heading 6303, HTSUSA

Dear Ms. Cumins:

This is in reference to your letter of February 22, 1991, on behalf of Tessile Inc., requesting classification of a dust ruffle under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample submitted with your request is a dust ruffle designed to fit a queen-sized bed, made of 100 percent cotton woven fabric. It has an embroidered ruffle with a scalloped edge, designed to hang over the edge of a box spring on three sides. As is generally the case with all dust ruffles, they are primarily decorative; therefore, there is no ruffle over the edge against the headboard because that area is generally out of view. The dust ruffle may remain on a bed at all times.

ISSUE:

Whether the dust ruffle is classifiable as a bed spread under Heading 6304 or 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 classification shall be determined according to the terms of the headings and any relative section or chapter notes.

2

Heading 6303, HTSUSA, provides for curtains (including drapes), and interior blinds; curtain or bed valances. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that the heading includes bed valances for attachment to beds for concealment and decoration.

The dust ruffle at issue is designed to hang over the edge of a mattress as a decorative, and relatively permanent, method of concealment of the area beneath the bed. Such merchandise is commonly defined as a bed valance, as indicated by the following sources:

The New World Dictionary, Second College Edition, at 1567, (1974), defines valance as:
a short drapery or curtain hanging from the edge of a bed, shelf, table, etc., often to the floor.

The Random House Dictionary of the English Language, Unabridged Edition, at 1577, (1983), describes valance as:
a short curtain or piece of drapery that is hung from the edge of a canopy, from the frame of a bed, etc.

Valance is defined in Webster's Third New International Dictionary, Unabridged, at 2529, (1971), as:
a usually gathered or pleated drapery attached along the edge of a bed, table, altar, canopy or shelf and hanging straight and loosely often to the floor for concealment and decoration.

The same source defines dust ruffle as:
a decorative ruffle attached to the rails or springs of a bed and reaching the floor.

From the above definitions, it appears clear that a dust uffle is a bed valance and that the two terms are interchangeable.

We conclude that heading 6303, HTSUSA, which provides for bed valances, more specifically describes the dust ruffle than does Heading 6304, other furnishing articles. GRI 3(a) states that, where an article is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. We find that a dust ruffle is considered a bed valance under heading 6303, HTSUSA.

3

HOLDING:

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

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, your client should contact its 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 your client 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 available for inspection at your local Customs office.

The sample will be returned to you under separate cover, as requested.

Sincerely,

John Durant, Director
Commercial Rulings Division

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