The tariff classification of a bed skirt from India

NY H87689 February 21, 2002 CLA-2-63:RR:NC:TA:349 H87689 CATEGORY: Classification TARIFF NO.: 6303.99.0030 Ms. Cicki Wallertz Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a bed skirt from India Dear Ms. Wallertz: In your letter dated February 6, 2002 you requested a classification ruling. You submitted a sample of a bed skirt referred to as Style/Item Number S02-40-269. The bed skirt consists of a 100 percent cotton plain woven platform section and a woven skirt or ruffle. The 100 percent silk skirt is sewn along three sides of the platform section and it has a 14-inch drop. It features a printed floral design enhanced by embroidery and beadwork. The silk skirt provides the essential character of the bed skirt. The applicable subheading for the bed skirt will be 6303.99.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials… other containing 85 percent or more by weight of silk or silk waste. The duty rate will be 11.6 percent ad valorem. The above subheading is not assigned a textile category designation and items classified therein are not subject to quota and visa requirements. 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, 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