CLA-2 CO:R:C:T 088797 CC 858379
Mr. James Xie
Cashmere Home Ltd.
1412 Havenhurst Drive
Los Angeles, CA 90046
RE: Revocation of DD 858379; classification of dust ruffles;
classifiable in Heading 6303
Dear Mr. Xie:
In DD 858379, dated December 5, 1990, certain dust ruffles
were classified in Heading 6302 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 consists of a dust ruffle from
China. It is an oval-shaped article that borders the bottom of a
crib or bed and consists of white woven fabric, which has a
border approximately 9 inches wide of a woven print material.
The plain-colored section is hidden from view between the box
springs and the mattress, while the printed ruffle borders the
crib or bed and is decorative. This merchandise may be made of
cotton or man-made fibers.
ISSUE:
How is the merchandise at issue classified?
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:
If made of cotton, 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
would be 11.7 percent ad valorem, and the textile category would
be 369.
If made of synthetic fibers, the merchandise at issue is
classified under subheading 6303.92.0000, HTSUSA, which provides
for curtain or bed valances, other, of synthetic fibers. The
rate of duty would be 12.8 percent ad valorem, and the textile
category would be 666.
If made of artificial fibers, the merchandise at issue is
classified under subheading 6303.99.0010, HTSUSA, which provides
for curtain or bed valances, other, of other textile materials,
of artificial fibers. The rate of duty would be 12.8 percent ad
valorem, and the textile category would be 666.
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
DD 858379 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
DD 858379 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to DD 858379 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type,
DD 858379 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, you may, at your 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