CLA-2-63:RR:E:NC:N3:349
Ms. Carey Ng
Taylor Home Fashions Ltd.
7/ F., Po Shau Center
115 How Ming Street
Hong Kong, China
RE: The tariff classification of a bed skirt from China
Dear Ms. Ng:
In your letter dated March 11, 2009 you requested a classification ruling.
You will be importing a bed skirt. Photos of the bed skirt rather than a sample were submitted with your request. The bed skirt consists of a skirt portion and platform section. The platform section is made from 100 percent polyester woven fabric. The skirt section is made from 60 percent cotton and 40 percent polyester woven fabrics. The submitted photos show a decorative trim along the bottom edge of the skirt. The platform section is placed between the mattress and the mattress support while the skirt hangs from the side of the bed.
The applicable subheading for the bed skirt will be 6303.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton… other. The duty rate will be 10.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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