The tariff classification of a bed skirt from China.
Issued December 5, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6303.92.2020
Headings: 6303
Product description
The merchandise at issue is a referred to as a Grass Bedskirt. The dust ruffle or bed skirt consists of a skirt portion and platform section. The 15-inch skirt is attached to three sides of the platform. The bed skirt is made from 65 percent polyester and 35 percent cotton woven fabric. Sewn in the seam between the platform and skirt is a fringe made out of plastic strips. The platform section is placed between the mattress and the mattress support while the skirt hangs from the side of the bed.
CBP rationale
The applicable subheading for the bed skirt will be 6303.92.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… other.
Full text
NY K81180 December 5, 2003 CLA-2-63:RR:NC:TA:349 K81180 CATEGORY: Classification TARIFF NO.: 6303.92.2020 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a bed skirt from China. Dear Ms. Abustan: In your letter dated November 13, 2003 you requested a classification ruling. The merchandise at issue is a referred to as a Grass Bedskirt. The dust ruffle or bed skirt consists of a skirt portion and platform section. The 15-inch skirt is attached to three sides of the platform. The bed skirt is made from 65 percent polyester and 35 percent cotton woven fabric. Sewn in the seam between the platform and skirt is a fringe made out of plastic strips. 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 6303.92.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… other. The duty rate will be 11.4 percent ad valorem. Effective 2004 the duty rate will be 11.3 percent ad valorem. The bed skirt falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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