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HQ 960400




July 16, 1997

CLA-2 RR:TC:TE 960400 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

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

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