CLA-2 RR:TC:TE 960435 jb
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Revocation of DD 897441, dated May 5, 1994; classification
of keyboard dust cover
Dear Ms. Cumins:
On May 5, 1994, our Portland, Maine office issued to you
District Decision (DD) 897441, regarding the classification of a
keyboard dust cover. Since that time, Customs has had a chance
to review that decision and has determined that it is
inconsistent with numerous Customs rulings addressing the same or
virtually identical merchandise. Accordingly, this letter will
set out the proper analysis and classification for the keyboard
dust cover.
FACTS:
The subject merchandise consists of a keyboard dust cover
measuring approximately 20 inches by 10 inches with tapered side-walls sloping from a high point of two inches in the back. It is
rectangularly shaped and is designed to fit loosely over computer
keyboards as protection against dust.
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 keyboard dust cover, 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 cover is meant to be seen and left out on
display, and a functional use, it protects against dust and any
other foreign matter getting on to the keyboard. Accordingly,
the subject merchandise is properly classified in heading 6304,
HTSUS.
DD 897441 is hereby revoked. The proper classification of
the keyboard dust cover is in heading 6304, HTSUS.
HOLDING:
The subject keyboard cover, if made of cotton, is 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. If made of synthetic fibers, it is
properly classifiable in subheading 6304.93.0000, HTSUSA. The
applicable general rate of duty is 10.2 percent ad valorem and
the textile quota category is 666. If made of other textile
materials, other than cotton or synthetic fibers, it is
classified in the appropriate provision under subheading 6304.99,
HTSUSA.
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