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HQ 089652

June 20, 1991

CLA-2 CO:R:C:T 089652

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.91.0000

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

RE: Modification of HRL 085377; dust ruffle; dust skirt; classifiable as a bed valance under heading 6303, HTSUSA

Dear Mr. Deiter:

Headquarters ruling letter (HRL) 085377 issued to you October 30, 1989, classified a dust ruffle as a bedspread under heading 6304, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon further review, that ruling is determined to be in error.

FACTS:

The original request dated July 17, 1989, stated that the merchandise was a dust ruffle sized to fit a twin bed, made of 100 percent cotton fabric. It had a ruffle designed to hang over the edges of a box spring. As is generally the case with all dust ruffles, they are primarily decorative and may remain on a bed at all times.

ISSUE:

Whether the term "bed valance" under heading 6303 more appropriately provides for classification of the present merchandise.

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.

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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 ruffle 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.

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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.

HRL 085377 is modified accordingly pursuant to 19 CFR 177.9(d).

In order to assure 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 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) (1989). It is not to be applied retroactively to HRL 085377 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification was requested, HRL 085377 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importation arriving at a port subsequent to the release of HRL 085377 will be classified under the new ruling. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Due to the changeable nature of the statistical annotation 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

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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 available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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