Revocation of DD 858379; classification of dust ruffles; classifiable in Heading 6303

HQ 088797 June 13, 1991 CLA-2 CO:R:C:T 088797 CC 858379 CATEGORY: Classification TARIFF NO.: 6303.91.0000; 6303.92.0000; 6303.99.0010 Mr. James Xie Cashmere Home Ltd. 1412 Havenhurst Drive Los Angeles, CA 90046 RE: Revocation of DD 858379; classification of dust ruffles; classifiable in Heading 6303 Dear Mr. Xie: In DD 858379, dated December 5, 1990, certain dust ruffles were classified in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had the occasion to review this ruling and find that it is in error. FACTS: The merchandise at issue consists of a dust ruffle from China. It is an oval-shaped article that borders the bottom of a crib or bed and consists of white woven fabric, which has a border approximately 9 inches wide of a woven print material. The plain-colored section is hidden from view between the box springs and the mattress, while the printed ruffle borders the crib or bed and is decorative. This merchandise may be made of cotton or man-made fibers. ISSUE: How is the merchandise at issue classified? 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. In Headquarters Ruling Letter (HRL) 085998, dated December 28, 1989, we ruled that merchandise described as a dust skirt which was similar to that at issue in this case was classifiable as a bed valance in Heading 6303, HTSUSA. Therefore, since the merchandise in question serves the same purpose and is similar in all material respects, it is classifiable in Heading 6303. HOLDING: If made of cotton, the merchandise at issue is classified under subheading 6303.91.0000, HTSUSA, which provides for curtain or bed valances, other, of cotton. The rate of duty would be 11.7 percent ad valorem, and the textile category would be 369. If made of synthetic fibers, the merchandise at issue is classified under subheading 6303.92.0000, HTSUSA, which provides for curtain or bed valances, other, of synthetic fibers. The rate of duty would be 12.8 percent ad valorem, and the textile category would be 666. If made of artificial fibers, the merchandise at issue is classified under subheading 6303.99.0010, HTSUSA, which provides for curtain or bed valances, other, of other textile materials, of artificial fibers. The rate of duty would be 12.8 percent ad valorem, and the textile category would be 666. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. In order to insure 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 after your review, 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). It is not to be applied retroactively to DD 858379 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, DD 858379 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. Sincerely, John Durant, Director Commercial Rulings Division