F81156 F8 Ruling Active

The tariff classification of a textile fabric decorative border for a computer monitor from China.

Issued December 28, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9989

Headings: 6307

Product description

The sample is being returned as requested. The submitted sample, designated as a “Novelty Computer Cover” style 9S-281, is a decorative border for a computer monitor manufactured from polyester knit pile fabric and plastic sheeting. The decorative border features two elasticized fabric bands with a hook and loop closure sewn onto the bottom of the side knit fabric panels to facilitate the attachment of the border to the front of the computer monitor. The border has the knit pile fabric facing outward and has been backed by polyvinyl chloride plastic sheeting that functions to stiffen the border so that it remains extended outward from the monitor. Viewed from the front the border appears to be four fuzzy semicircles extending out from the corners of the monitor screen and creating a whimsical impression. Based on the quantity, value and function of the materials that comprise this article, it is the polyester knit pile fabric that imparts this item with its essential character.

CBP rationale

The applicable subheading for the fabric border will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other.

Full text

NY F81156 December 28, 1999 CLA-2-63:RR:NC:TA:352 F81156 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Christine Basile Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a textile fabric decorative border for a computer monitor from China. Dear Ms. Basile: In your letter dated December 14, 1999 you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, designated as a “Novelty Computer Cover” style 9S-281, is a decorative border for a computer monitor manufactured from polyester knit pile fabric and plastic sheeting. The decorative border features two elasticized fabric bands with a hook and loop closure sewn onto the bottom of the side knit fabric panels to facilitate the attachment of the border to the front of the computer monitor. The border has the knit pile fabric facing outward and has been backed by polyvinyl chloride plastic sheeting that functions to stiffen the border so that it remains extended outward from the monitor. Viewed from the front the border appears to be four fuzzy semicircles extending out from the corners of the monitor screen and creating a whimsical impression. Based on the quantity, value and function of the materials that comprise this article, it is the polyester knit pile fabric that imparts this item with its essential character. The applicable subheading for the fabric border will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem if imported in either 1999 or 2000. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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