CLA-2 CO:R:C:T 089551 CC
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
Commercial Rulings Division