Classification of denim computer monitor and keyboard covers;heading 6304, HTSUS

HQ 960249 May 9, 1997 CLA-2 RR:TC:TE 960249 jb CATEGORY: Classification TARIFF NO.: 6304.92.0000 Anne Mason Lillian Vernon Corporation 543 Main Street New Rochelle, NY 10801 RE: Classification of denim computer monitor and keyboard covers; heading 6304, HTSUS Dear Ms. Mason: This is in response to your letter, dated January 17, 1997, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for denim computer monitor and keyboard covers. Samples were submitted to this office for examination. FACTS: The subject merchandise, referenced style number 660R, consists of a computer monitor and keyboard cover made of 100 percent denim fabric, which will be imported together packed for retail sale. You state that the purpose of these items is to loosely cover a computer monitor and keyboard when they are not in use, protecting them from dust, etc. The key board cover measures approximately 8.5 inches by 19 inches with sides that taper from two inches at the back to 1.5 inches at the front. The monitor cover is approximately 17 inches wide and 17.5 inches deep; the sides taper from a height of 19.5 inches at the front to 15 inches at the back. 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 computer monitor and keyboard covers, 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 covers are meant to be seen and left out on display, and a functional use, they protect against dust and any other foreign matter getting on to the computer monitor and keyboard. Accordingly, the subject merchandise is properly classified in heading 6304, HTSUS. HOLDING: The subject computer monitor and keyboard covers, referenced style number 660R, are 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. 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