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NY H86543




January 11, 2002

CLA-2-63:RR:NC:TA:351 H86543

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of a plush computer monitor cover from China.

Dear Ms. Kelly-Kobayashi:

In your letter dated December 21, 2001, on behalf of The Arlee Group, you requested a tariff classification ruling.

The sample submitted is a plush computer monitor cover. It is constructed of knit pile fabric with an elastic fabric sewn into the edges. The article is designed to wrap around a computer monitor. The article will feature a stuffed head either of a panda bear, monkey or a frog. It measures approximately 36” x 3”.

You believe that the computer monitor cover should be classifiable under subheading 9503.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other. However, the plush framing of the computer monitor cover clearly indicates the product is a decorative novelty item. The animals are not designed to amuse, but to be toy-like decorations. They are neither marketed nor sold as toys and are not stuffed toy animals.

The applicable subheading for the plush computer monitor cover will be 6307.90.9889, HTS, which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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