United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0089574 - HQ 0089808 > HQ 0089593

Previous Ruling Next Ruling


HQ 089593


September 17, 1991

CLA-2 CO:R:C:T 089593 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.91.0000

Mr. Paul S. Yoon
Kosen, Inc.
620 Washington Avenue
Carlstadt, NJ 07072

RE: Bed skirt/dust ruffle is a class of merchandise similar to a bed valance of heading 6303.

Dear Mr. Yoon:

This is in reply to your letter dated May 17, 1991, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise in question is a bed skirt or dust ruffle, style 66869, measuring 39 inches by 76 inches by 15 inches. It is made in India from 100 percent cotton.

ISSUE:

Whether the merchandise in question is properly classifiable in heading 6303, HTSUSA.

LAW AND ANALYSIS:

Heading 6303, HTSUSA, provides, inter alia, for curtain or bed valances. Bed skirts and dust ruffles similar to the instant merchandise have been held to be classifiable in heading 6303. See e.g., Headquarters Ruling Letter (HRL) 085998 dated December 28, 1991, and HRL 088797 dated June 13, 1991. Accordingly, the merchandise in question is classifiable in heading 6303 as a class or kind of merchandise similar to a bed valance.

HOLDING:

The dust ruffle in question is classifiable in subheading 6303.91.0000, HTSUSA, under the provision for curtains (including drapes) and interior blinds; curtain or bed valances; other; of cotton. It is dutiable at the rate of 11.7 percent ad valorem and is subject to textile quota category 369.

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.

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,


Previous Ruling Next Ruling

See also: