CLA-2 CO:R:C:T JS 088966
Gail T. Cumins
Sharretts, Paley, Carter
& Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Dust ruffle; dust skirt; classifiable as a bed valance under
heading 6303, HTSUSA
Dear Ms. Cumins:
This is in reference to your letter of February 22, 1991, on
behalf of Tessile Inc., requesting classification of a dust
ruffle under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The sample submitted with your request is a dust ruffle
designed to fit a queen-sized bed, made of 100 percent cotton
woven fabric. It has an embroidered ruffle with a scalloped
edge, designed to hang over the edge of a box spring on three
sides. As is generally the case with all dust ruffles, they are
primarily decorative; therefore, there is no ruffle over the
edge against the headboard because that area is generally out of
view. The dust ruffle may remain on a bed at all times.
ISSUE:
Whether the dust ruffle is classifiable as a bed spread
under Heading 6304 or as a bed valance under Heading 6303,
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.
2
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
uffle 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.
3
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.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, your client should contact its 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 your client 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.
The sample will be returned to you under separate cover, as
requested.
Sincerely,
John Durant, Director
Commercial Rulings Division