CLA-2-63:RR:NC:TA:349 K80739
Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016
RE: The tariff classification of a bed skirt from India.
Dear Ms. Abustan:
In your letter dated November 21, 2003 you requested a classification ruling.
The merchandise at issue is a bed skirt. The bed skirt consists of a skirt portion and platform section. The platform section of the bed skirt is made from 100 percent cotton woven fabric. The 18-inch skirt is attached to three sides of the platform. The skirt portion is made from 70 percent jute and 30 percent cotton woven fabric. The platform section is placed between the mattress and the mattress support while the skirt hangs from the side of the bed.
The applicable subheading for the bed skirt will be 6303.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials… other: other. The duty rate will be 11.4 percent ad valorem. Effective 2004 the duty rate will be 11.3 percent ad valorem.
The bed skirt falls within textile category designation 899. Based upon international textile trade agreements products of India are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division