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812895 81 Ruling Active

The tariff classification of dust covers from China.

Issued July 31, 1995 by U.S. Customs and Border Protection.

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81 812895 (July 31, 1995)

Tariff classification

HTS codes: 3924.90.5500, 3926.10.0000

Headings: 3926, 3924

Product description

Two samples were included with your letter. Style V 106 is a dust cover for a videocassette recorder. Style 64108 is a dust cover for a personal computer. The covers are used to protect the machines from contaminants such as spills, dust and smoke. Both are made of sheeting of polyvinyl chloride plastics.

CBP rationale

The applicable subheading for the VCR dust cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The applicable subheading for the personal computer dust cover will be 3926.10.0000, HTS, which provides for other articles of plastics.

Full text

NY 812895 July 31, 1995 CLA-2-39:S:N:N6:221 812895 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3926.10.0000 Mr. Joseph Paul Forget Recoton Corporation 2950 Lake Emma Road Lake Mary, FL 32746 RE: The tariff classification of dust covers from China. Dear Mr. Forget: In your letter dated July 17, 1995, you requested a tariff classification ruling. Two samples were included with your letter. Style V 106 is a dust cover for a videocassette recorder. Style 64108 is a dust cover for a personal computer. The covers are used to protect the machines from contaminants such as spills, dust and smoke. Both are made of sheeting of polyvinyl chloride plastics. The applicable subheading for the VCR dust cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the personal computer dust cover will be 3926.10.0000, HTS, which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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