E85457 E8 Ruling Active

The tariff classification of a bed ruffle from China.

Issued August 30, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6303.12.0000

Headings: 6303

Product description

The instant sample, item number 7425, is a wrap around bed ruffle. The ruffle has a 14 inch drop and is made by joining the fabric to an elastic band. The textile ruffled portion is made from 100 percent polyester knit fabric. The ruffle slips around the edge of the box spring and hangs to form the skirt. The skirt covers three sides of the box spring while the headboard side consists of just the elastic band.

CBP rationale

The applicable subheading for the bed ruffle will be 6303.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: knitted or crocheted: of synthetic fibers.

Full text

NY E85457 August 30, 1999 CLA-2-63:RR:NC:TA:349 E85457 CATEGORY: Classification TARIFF NO.: 6303.12.0000 Ms. Linda Wing MSR Imports Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of a bed ruffle from China. Dear Ms. Wing: In your letter dated August 6, 1999 you requested a classification ruling. The instant sample, item number 7425, is a wrap around bed ruffle. The ruffle has a 14 inch drop and is made by joining the fabric to an elastic band. The textile ruffled portion is made from 100 percent polyester knit fabric. The ruffle slips around the edge of the box spring and hangs to form the skirt. The skirt covers three sides of the box spring while the headboard side consists of just the elastic band. The applicable subheading for the bed ruffle will be 6303.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: knitted or crocheted: of synthetic fibers. The duty rate will be 12 percent ad valorem. The bed ruffle falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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