CLA-2 CO:R:C:G 085377 CB
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,
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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
Commercial Rulings Division