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NY 889502

September 15, 1993

CLA-2-63:S:N:N6:349 889502


TARIFF NO.: 6303.91.0000

Ms. Jeanne Seymour
C.H. Powell Company
6 Northway Ct. - Eastway Business Park
P.O. Box 270
Greer, S.C. 29652

RE: The tariff classification of a curtain panel and bed skirt from Australia.

Dear Ms. Seymour:

In your letter dated August 8, 1993, on behalf of Sheridan Distributors Inc. - Carolina Creations Inc., Textile Industries - USA, you requested a tariff classification ruling.

The submitted items were a curtain panel and a bed skirt. The curtain panel is made of a cotton woven fabric and has a lining made from a 52 percent polyester and 48 percent cotton woven muslim fabric. It measures approximately 50 inches by 73- 1/2 inches and there are two rod pockets along the top portion of the panel. The bed skirt is comprised of a main panel and a ruffle. The ruffle is made of cotton woven fabric and the main panel is made of 52 percent polyester and 42 percent cotton woven muslim fabric. The roughly rectangular main panel measures approximately 48 inches by 68-1/2 inches and will lay between the box springs and mattress of a bed. Sewn along the side edges and bottom edge of the main panel is the ruffled skirt. The printed skirt is approximately 15-1/2 wide and will hang to cover the bed's box springs and rails. The ruffled portion provides the essential character of the bed skirt.

The applicable subheading for the curtain panel and 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 valences: other: of cotton. The rate of duty will be 11.7 percent ad valorem.

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.


Jean F. Maguire
Area Director

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