CLA-2 RR:TC:TE 960249 jb
Anne Mason
Lillian Vernon Corporation
543 Main Street
New Rochelle, NY 10801
RE: Classification of denim computer monitor and keyboard covers;
heading 6304, HTSUS
Dear Ms. Mason:
This is in response to your letter, dated January 17, 1997,
requesting classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), for denim computer monitor
and keyboard covers. Samples were submitted to this office for
examination.
FACTS:
The subject merchandise, referenced style number 660R,
consists of a computer monitor and keyboard cover made of 100
percent denim fabric, which will be imported together packed for
retail sale. You state that the purpose of these items is to
loosely cover a computer monitor and keyboard when they are not in
use, protecting them from dust, etc. The key board cover measures
approximately 8.5 inches by 19 inches with sides that taper from
two inches at the back to 1.5 inches at the front. The monitor
cover is approximately 17 inches wide and 17.5 inches deep; the
sides taper from a height of 19.5 inches at the front to 15 inches
at the back.
ISSUE:
What is the proper classification for the subject merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRI's). GRI 1 requires that
classification be determined according to the terms of the headings
and any relative section or chapter notes, taken in order. Where
goods cannot be classified solely on the basis of GRI 1, the
remaining GRI's will be applied, in the order of their appearance.
Heading 6304, HTSUS, provides for other furnishing articles.
Within this provision are classified a variety of articles
generally found in the home. Appliance covers, similar to the
subject computer monitor and keyboard covers, have been classified
by Customs in heading 6304, HTSUS. See, e.g., New York Ruling
Letters (NY) 859321, dated January 31, 1991, regarding the
classification of a curling iron cover/holder; NY 815482, dated
October 19, 1995, regarding the classification of toaster and
toaster oven covers; and NY 818573, dated February 9, 1996,
regarding the classification of, among other things, a toaster
cover. Those appliance covers were determined to be classified in
heading 6304, HTSUS, because they were both decorative and
protective in nature.
Similarly, the subject merchandise has both a decorative use,
that is, the covers are meant to be seen and left out on display,
and a functional use, they protect against dust and any other
foreign matter getting on to the computer monitor and keyboard.
Accordingly, the subject merchandise is properly classified in
heading 6304, HTSUS.
HOLDING:
The subject computer monitor and keyboard covers, referenced
style number 660R, are properly classified in subheading
6304.92.0000, HTSUSA, which provides for other furnishing articles,
excluding those of heading 9404: other: not knitted or crocheted,
of cotton. The applicable general rate of duty is 6.9 percent ad
valorem and the textile quota category is 369.
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 negotiations and changes, we suggest that your client
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 at the 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division