NY 846019
CLA-2-63:S:N:N3H:349 846019
Mr. Brian Badaracco
Impressions Imports, Inc.
P.O. Box 870636
Dallas, Texas 75287
RE: The tariff classification of a dust ruffle from India.
Dear Mr. Badaracco:
In your letter dated October 4, 1989, you requested a tariff
classification ruling.
The submitted sample is a dust ruffle for a king size bed. It is
made of 100% cotton woven fabric and is named "Peach Tree Dust
Ruffle". It measures approximately 78 by 80 inches and is designed to
fit over the box spring and hang to the floor. It is a decorative
item and is not considered bed linen for tariff purposes.
The applicable subheading for the dust ruffle will be
6304.92.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other furnishing articles, excluding those of
heading 9404, other, not knitted or crocheted, of cotton. The rate of
duty will be 7.2 percent ad valorem.
The dust ruffle falls within textile category designation 369.
Based upon international textile trade agreements, products of India
are subject to visa requirement and quota restraints.
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.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport