CLA-2 CO:R:C:T 089748 JS
Mr. James Xie
Cashmere Home Ltd.
1412 1/2 Havenhurst Drive
Los Angeles, CA 90046
RE: Modification of DD 858379; dust ruffle; dust skirt;
classifiable as a bed valance under heading 6303, HTSUSA
Dear Mr. Xie:
This is in reference to DD 858379, issued to you on December
5, 1990, which classified a dust ruffle as bed linen under
heading 6302, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Upon further review, that ruling is
determined to be in error.
FACTS:
The original request dated November 17, 1990, stated that
the merchandise was an oval-shaped dust ruffle, made of 100
percent cotton fabric. It had a 9 1/2 inch printed ruffle
designed to hang over the edges of a box spring. As is generally
the case with all dust ruffles, this merchandise is primarily
decorative and may remain on a bed at all times.
ISSUE:
Whether the term "bed valance" under heading 6303 more
appropriately provides for classification of the present
merchandise.
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.
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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 ruffle 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
does Heading 6302, bed linen. 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.
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HOLDING:
The merchandise at issue 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.
In order to assure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying DD
858379 to reflect the above classification effective with the
date of this letter. However, if you disagree with the legal
basis for our decision, we invite you to submit any arguments you
might have with respect to this matter for our review. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This notice to you should be considered a modification of
DD 858379 under 19 CFR 177.9(d)(1) (1989). It is not to be
applied retroactively to DD 858379 (19 CFR 177.9(d)(2) (1989))
and will not, therefore, affect the transaction for importation
of your client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
including that for which the present classification was
requested, DD 858379 will not be valid precedent. We recognize
that pending transactions may be adversely affected by this
modification, in that current contracts for importation arriving
at a port subsequent to the release of DD 858379 will be
classified under the new ruling. If such a situation arises,
your client may, at its discretion, notify this office and apply
for relief from the binding effects of the new ruling as may be
dictated by the circumstances. However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.
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
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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.
Sincerely,
John Durant, Director
Commercial Rulings Division