HQ 083652: Bed Canopy

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         HQ 083652

                        December 14, 1989


CLA-2  CO:R:C:G  083652  JS

CATEGORY:  Classification

TARIFF NO:  6303.91.0000

Mr. Samuel Zekser
Sobel Shipping Co,. Inc.
170 Broadway
Suite 1501
New York, New York 10038

RE:  Bed Canopy

Dear Mr. Zekser:

     This is in reference to your letter of December 19, 1988,
on behalf of A & B International, concerning classification of a
bed canopy under the Harmonized Tariff Schedule of the United
States Annotated, (HTSUSA).

FACTS:

     The bed canopy is described as an article that will fit
over the top of the posts on a four-post bed, composed of a
chiffon-like woven 100 percent cotton fabric.  The article may or
may not drape over the sides.  A sample was not submitted.

ISSUE:

     Whether the bed canopy at issue is classified as a bed
valance under heading 6303, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.









     Heading 6303, HTSUSA, provides for curtains (including
drapes), and interior blinds; curtain or bed valances.  The
Explanatory Notes, which constitute the official interpretation
of the tariff at the international level, state that the heading
includes bed valances for attachment to beds for concealment and
decoration.  Webster's II New Riverside Dictionary, at 1274,
(1984), defines valance as "an ornamental drapery hung across a
top edge, as of a bed, table, or canopy.  The same source defines
canopy as "a cloth fastened or held horizontally above a person
or an object for covering, protection, or ornamentation." Since
the merchandise at issue is designed to be used as a decorative
covering over the four posts of a canopy bed, it is classified
as a bed valance under this heading.

HOLDING:

     The merchandise at issue is classified under subheading
6303.91.0000, HTSUSA, which provides for curtains (including
drapes) and interior blinds; curtain of bed valances: other: of
cotton, textile category number 369, and dutiable at the rate of
11.7 percent ad valorem.

     The designated textile and apparel category may be
subdivided into parts.  If so, the 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 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 updated weekly and is
available for inspection at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                                   Sincerely,


                                   John Durant, Director
                                   Commercial Operations Division