CLA-2-63:RR:NC:TA:349 I82628

Ms. Joyce E. Jones
American Pacific Enterprises LLC
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a dust ruffle from China, India or Pakistan.

Dear Ms. Jones:

In your letter dated May 21, 2002 you requested a classification ruling.

The submitted sample is a dust ruffle. The dust ruffle consists of a platform section and a skirt or ruffle. The platform section is made from 100 percent cotton plain woven fabric. The ruffle is made from 55 rayon and 45 percent cotton woven fabric. The fabric features a jacquard woven leaf design. It is sewn along three sides of the platform section and it has a 15-inch drop. The ruffle has pleats that are held in place by means of a fabric frog and loop fastener. As requested the sample is being returned.

The applicable subheading for the dust ruffle will be 6303.99.0010, 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… of artificial fibers. The duty rate will be 11.6 percent ad valorem.

The dust ruffle falls within textile category designation 666. Based upon international textile trade agreements products of China, India or Pakistan 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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