CLA-2-63:RR:NC:TP:349 A86458
Mr. R. Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Ave., P-200
Long Beach, CA 90802
RE: The tariff classification of a curtain panel set, bedskirt,
bedcover and neckroll cover from India.
Dear Mr. Beltran:
In your letter dated August 5, 1996 you requested a
classification ruling on behalf of Springs Industries.
You have submitted a curtain panel set, bedskirt, bedcover
and a neckroll cover. The curtain panel set consists of two
curtain panels. These panels are made of 100 percent cotton
organdy fabric. They measure approximately 44 x 92 inches and
are sheer with an embroidered and appliqued floral design. The
top edge is folded and sewn creating a rod pocket. A four inch
wide triple layer of self fabric is added to the bottom edge.
The other two edges are selvage.
The full sized bedcover is made of 100 percent cotton
organdy fabric. All four edges are hemmed and it contains the
same embroidered and appliqued floral design as the curtains.
The main panel of the twin sized bedskirt is made of 100
percent cotton woven fabric. Sewn along three sides of the main
panel is a organdy fabric skirt. This skirt has a 15 inch drop
and features an appliqued and embroidered floral design. This
bedskirt will lay between the box spring and mattress of a bed.
The neckroll cover is made of 100 percent cotton woven
fabric and it measures approximately 8 x 12 inches. The cover
has an opening with an overlapping flap type closure. The
cylindrical ends are trimmed with embroidered fabric and the
cover has an appliqued and embroidered leaf design. All the
samples are being returned.
The applicable subheading for the curtain panels and
bedskirt will be 6303.91.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for curtains (including
drapes) and interior blinds; curtain or bed valances: other: of
cotton. The duty rate will be 11.4 percent ad valorem.
The applicable subheading for the bedcover will be
6304.19.0500, HTS, which provides for other furnishing articles,
excluding those of heading 9404: bedspreads: other: of cotton:
containing any embroidery, lace, braid, edging, trimming, piping
or applique work. The rate of duty will be 13.3 percent ad
valorem.
The applicable subheading for the neckroll cover will be
6304.92.0000, HTS, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
or cotton. The rate of duty will be 7 percent ad valorem.
The curtain panels, bedskirt and neckroll cover fall within
textile category designation 369 and the bedcover within textile
category designation 362. Based upon international textile trade
agreements products of India are subject to quota and the
requirement of a visa. The curtain panels, bedskirt and neckroll
are only subject to the requirement of a visa.
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. 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 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 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division