CLA-2-63:RR:NC:TA:349 C87872
Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway
New York, NY 10018
RE: The tariff classification of a bedskirt from Israel.
Dear Ms. Miranda:
In your letter dated May 12, 1998 you requested a tariff
classification ruling.
A specification sheet with the sketch of a bedskirt was
submitted to this office. As indicated in your letter the bedskirt
is made from a 50 percent cotton and 50 percent polyester platform
section and a 100 percent cotton skirt. The bedskirt is made by
joining the skirt or ruffle portion to the platform section. The
platform section goes between the mattress and the box spring while
the ruffle hangs to form the skirt. The bedskirt will have one 3
inch inverted pleat in the center of each side. It will be
available in standard bedding sizes.
The applicable subheading for the 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 11.1 percent ad valorem.
Articles which are classifiable under subheading
6303.91.0000, HTS, which are products of Israel are entitled to
duty free treatment under the Israeli Free Trade Agreement upon
compliance with all applicable regulations.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division