CLA-2-63:OT:RR:NC:N3:349
Ms. Genie Thiergartner
Standard Textile Co., Inc.
One Knollcrest Drive
Cincinnati, OH 45237
RE: The tariff classification of a bed valance from China
Dear Ms. Thiergartner:
In your letter dated December 3, 2019, you requested a tariff classification ruling. A sample was provided with your letter. The sample was sent to our lab for analysis and was destroyed during testing.
The sample, identified as a “Circa Bed Wrap,” is a bed valance made with a face fabric of 100 percent polyester woven fabric of filament textured yarns and a backing fabric of 100 percent polyester spun non-textured yarns. Sewn between the face and backing fabrics are vertical bamboo slats to provide stiffness and structure to the valance as it hangs from the bed. The valance is wrapped around the sides and foot of the mattress support and is secured at the head of the bed and at the corners with adjustable web straps which buckle to secure the valance. The valance adjusts to a drop height between 14–16 inches.
In your letter, you suggest the Circa Bed Wrap is classified under subheading 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: Other: with outer shell of man-made fibers.” We disagree.
HQ 089748 concluded that heading 6303, HTSUS, which provides for bed valances, more specifically describes a 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. Using the same reasoning, we find that a bed valance under heading 6303, HTSUS, more specifically describes the Circa Bed Wrap than an article of bedding under heading 9404, HTSUS.
The applicable subheading for the Circa Bed Wrap will be 6303.92.2050, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 11.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6303.92.2050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6303.92.2050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division