CLA-2 CO:R:C:G 085998 JS
TARIFF NO: 6303.91.0000, 6303.92.0000
Paul R. Andrews
District Director
555 Battery Street
P.O. Box 2450
San Francisco, CA. 94126
RE: Dust Skirt - Modification of HRL 085150
Dear Mr. Andrews:
This is in reply to your memorandum of November 9, 1989,
requesting a reconsideration of HRL 085150 issued September 22,
1989, in which a dust skirt was classified as a bed spread under
Heading 6304, HTSUSA. On October 12, 1989, the ruling was
further modified with respect to the applicable subheading and
the dust skirt was classified under the provision for other
furnishing articles. After a complete review of the matter, the
classification in both instances is determined to be in error.
FACTS:
The sample submitted with the original request is a dust
skirt designed to fit a twin bed, made of 50 percent cotton and
50 percent polyester woven fabric. It has an embroidered lace on
three sides, which is composed of 60 percent linen and 40 percent
cotton material, and is designed to hang over the edge of a
mattress. The dust skirt is decorative, but may remain on a bed
at all times.
ISSUE:
Whether the dust skirt 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.
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 skirt 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
ruffle 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
Heading 6304, HTSUSA. 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.
HOLDING:
For the above stated reasons, and pursuant to 19 C.F.R.
177.9(d), HRL 085150 is modified to reflect that the subject dust
skirt is properly classifiable as a bed valance under Heading
6303, HTSUSA. If the dust skirt is composed of more than 50
percent cotton material, excluding the embroidery, it 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. Alternatively, if
the dust skirt is composed of more than 50 percent polyester
material, excluding the embroidery, it is classified under
subheading 6303.92.0000, HTSUSA, which provides for curtains
(including drapes) and interior blinds; curtain or bed valances:
other: of synthetic fibers, textile category number 666, and
dutiable at the rate of 12.8 percent ad valorem.
The merchandise may be submitted to a Customs laboratory
for analysis, at the discretion of the classifying officer, and
will be classified in accordance with the results of that
analysis to determine which fiber predominates by weight.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your 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 you 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.
Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), the ruling letters of September 22, 1989, and October 12,
1989, are modified in conformity with the foregoing.
Sincerely,
Harvey B. Fox
Director, Office of
Regulations and Rulings