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HQ 089551


June 13, 1991

CLA-2 CO:R:C:T 089551 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.91.0000

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

RE: Revocation of HRL 085377; classification of a dust ruffle; classifiable in Heading 6303

Dear Mr. Deiter:

In Headquarters Ruling Letter (HRL) 085377, dated October 30, 1989, a dust ruffle was classified in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had the occasion to review this ruling and find that it is in error.

FACTS:

The merchandise at issue, a dust ruffle designed to fit a twin size bed, is made of 100 percent woven cotton fabric. It is designed to fit between the box springs and mattress and borders the bottom of a bed.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6303, HTSUSA, or in Heading 6304, 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.

In Headquarters Ruling Letter (HRL) 085998, dated December 28, 1989, we ruled that merchandise described as a dust skirt which was similar to that at issue in this case was classifiable as a bed valance in Heading 6303, HTSUSA. Therefore, since the merchandise in question serves the same purpose and is similar in all material respects, it is classifiable in Heading 6303.

HOLDING:

The merchandise at issue is classified under subheading 6303.91.0000, HTSUSA, which provides for curtain or bed valances, other, of cotton. The rate of duty is 11.7 percent ad valorem, and the textile category is 369.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying HRL 085377 to reflect the above classification effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of HRL 085377 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 085377 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 085377 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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