CLA-2 RR:TC:TE 960400 CAB
Ivy Wu
Yuntek International, Inc.
2416 Tripaldi Way
Hayward, CA 94545
RE: Classification of computer and printer covers; Heading 6304
Dear Ms. Wu:
This is in response to your inquiry of March 11, 1997,
requesting a tariff classification ruling pursuant to the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), concerning monitor and printer covers. Samples were
submitted for examination.
FACTS:
The merchandise at issue consists of a computer monitor
cover and computer printer cover. The purpose of this
merchandise is to loosely cover a computer monitor and printer to
protect them from dust and other particles. The covers are
constructed of 65 percent polyester/35 percent cotton woven
fabric. The fabric has been printed with bright colors in a
pattern that resembles tie-dyed fabric. The monitor cover is
approximately 15 inches high, wide, and deep. The printer cover
is approximately 17 inches width at the back; the sides taper
from 8 inches at the rear to a height of 4.5 inches at the front.
ISSUE:
What is the proper tariff classification for the subject
merchandise?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6304, HTSUSA, provides for other furnishing
articles. A variety of articles generally found in the home are
classified within this provision. Appliance covers, similar to
the subject computer monitor and keyboard covers, have been
classified by Customs under Heading 6304, HTSUSA. See, e.g., New
York Ruling Letters (NY) 859321, dated January 31, 1991,
concerning the classification of a curling iron cover/holder; NY
815482, dated February 9, 1995, concerning 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. Specifically, see recent HQ 960249, dated May 9,
1997, where Customs classified denim computer monitor and
keyboard covers very similar in construction to the instant
merchandise under Heading 6304, HTSUSA.
Similarly, the subject merchandise has both a decorative
use, that is, the covers are intended to be used for
embellishment purposes, in addition to a functional use by
protecting the computer equipment from foreign particles.
Accordingly, the subject articles are classifiable under Heading
6304, HTSUSA.
HOLDING:
The subject merchandise is classified in subheading
6304.93.0000, which provides for other furnishings, excluding
those of heading 9404: other: other: not knitted or crocheted, of
synthetic fibers. The applicable general rate of duty is 10.2
percent ad valorem and the textile restraint category is 666.
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 internal
issuance of the U.S. Customs Service, which 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
Tariff Classification Appeals
Division