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HQ 085998

December 28, 1989

CLA-2 CO:R:C:G 085998 JS


TARIFF NO: 6303.91.0000, 6303.92.0000

Paul R. Andrews
District Director
555 Battery Street
P.O. Box 2450
San Francisco, CA. 94126

RE: Dust Skirt - Modification of HRL 085150

Dear Mr. Andrews:

This is in reply to your memorandum of November 9, 1989, requesting a reconsideration of HRL 085150 issued September 22, 1989, in which a dust skirt was classified as a bed spread under Heading 6304, HTSUSA. On October 12, 1989, the ruling was further modified with respect to the applicable subheading and the dust skirt was classified under the provision for other furnishing articles. After a complete review of the matter, the classification in both instances is determined to be in error.


The sample submitted with the original request is a dust skirt designed to fit a twin bed, made of 50 percent cotton and 50 percent polyester woven fabric. It has an embroidered lace on three sides, which is composed of 60 percent linen and 40 percent cotton material, and is designed to hang over the edge of a mattress. The dust skirt is decorative, but may remain on a bed at all times.


Whether the dust skirt is classifiable as a bed spread under Heading 6304 or as a bed valance under Heading 6303, HTSUSA?


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.

Heading 6303, HTSUSA, provides for curtains (including drapes), and interior blinds; curtain or bed valances. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that the heading includes bed valances for attachment to beds for concealment and decoration.

The dust skirt at issue is designed to hang over the edge of a mattress as a decorative, and relatively permanent, method of concealment of the area beneath the bed. Such merchandise is commonly defined as a bed valance, as indicated by the following sources:

The New World Dictionary, Second College Edition, at 1567, (1974), defines valance as:
a short drapery or curtain hanging from the edge of a bed, shelf, table, etc., often to the floor.

The Random House Dictionary of the English Language, Unabridged Edition, at 1577, (1983), describes valance as:
a short curtain or piece of drapery that is hung from the edge of a canopy, from the frame of a bed, etc.

Valance is defined in Webster's Third New International Dictionary, Unabridged, at 2529, (1971), as:
a usually gathered or pleated drapery attached along the edge of a bed, table, altar, canopy or shelf and hanging straight and loosely often to the floor for concealment and decoration.

The same source defines dust ruffle as:
a decorative ruffle attached to the rails or springs of a bed and reaching the floor.

From the above definitions, it appears clear that a dust ruffle is a bed valance and that the two terms are interchangeable.

We conclude that heading 6303, HTSUSA, which provides for bed valances, more specifically describes the dust ruffle than Heading 6304, HTSUSA. GRI 3(a) states that, where an article is, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. We find that a dust ruffle is considered a bed valance under heading 6303, HTSUSA.


For the above stated reasons, and pursuant to 19 C.F.R. 177.9(d), HRL 085150 is modified to reflect that the subject dust skirt is properly classifiable as a bed valance under Heading 6303, HTSUSA. If the dust skirt is composed of more than 50 percent cotton material, excluding the embroidery, it is classified under subheading 6303.91.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton, textile category number 369, and dutiable at a rate of 11.7 percent ad valorem. Alternatively, if the dust skirt is composed of more than 50 percent polyester material, excluding the embroidery, it is classified under subheading 6303.92.0000, HTSUSA, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers, textile category number 666, and dutiable at the rate of 12.8 percent ad valorem.

The merchandise may be submitted to a Customs laboratory for analysis, at the discretion of the classifying officer, and will be classified in accordance with the results of that analysis to determine which fiber predominates by weight.

Due to the changeable nature of the statistical annotation 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 issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), the ruling letters of September 22, 1989, and October 12, 1989, are modified in conformity with the foregoing.


Harvey B. Fox
Director, Office of

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