The tariff classification of a bed skirt from India.
Issued October 13, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6303.91.0000
Headings: 6303
Product description
The submitted sample is a woven bed skirt made from 100 percent cotton fabric. The item consists of a main panel and a ruffled skirt. The rectangular main panel measures approximately 53 inches by 76 inches and will lay between the box spring and mattress of a bed. Sewn along the side and bottom edges of the main panel is the ruffled skirt. The yarn dyed plaid ruffled skirt is approximately 15 inches wide and will hang to cover the bed's box spring and rails.
CBP rationale
The applicable subheading for the bed skirt will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton.
Full text
NY 890494 October 13, 1993 CLA-2-63:S:N:N6:349 890494 CATEGORY: Classification TARIFF NO.: 6303.91.0000 Mr. Michael Pipitone John F. Kilroy Co., Inc. One World Trade Center Suite 1569 New York, NY 10048 RE: The tariff classification of a bed skirt from India. Dear Mr. Pipitone: In your letter dated September 10, 1993, on behalf of Beacon Looms, Inc., you requested a tariff classification ruling. The submitted sample is a woven bed skirt made from 100 percent cotton fabric. The item consists of a main panel and a ruffled skirt. The rectangular main panel measures approximately 53 inches by 76 inches and will lay between the box spring and mattress of a bed. Sewn along the side and bottom edges of the main panel is the ruffled skirt. The yarn dyed plaid ruffled skirt is approximately 15 inches wide and will hang to cover the bed's box spring and rails. The applicable subheading for the bed skirt will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The rate of duty will be 11.7 percent ad valorem. The bed skirt falls within textile category designation 369. Based upon international trade agreements, products of India are subject to visa and quota requirements. 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. 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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Classification and country of origin determination for a bed skirt, a sham and a duvet cover set; 19 C.F.R. §102.21(c)(2); tariff shift
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