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HQ 961233




September 24, 1998

CLA-2 RR:CR:TE 961233 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Mr. Dennis Heck
Import Compliance Manager
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 96022-6600

RE: Reconsideration of NY C80629; organ key covers; heading 6307; heading 6304; heading 9209; parts and accessories; home furnishings; other made up textile articles

Dear Mr. Heck:

This is in reply to your letter of December 31, 1997, requesting reconsideration of New York Ruling Letter (NY) C80629, dated November 25, 1997, concerning the classification of electronic organ key covers.

We examined the sample you sent to our office, and we are returning it to you, as requested, under separate cover.

FACTS:

The article at issue is a dust cover designed to fit over the top of electronic organ keyboards. It is constructed of 100 percent black nylon taffeta fabric. It measures 17.5 inches by 42 inches with sides that taper from 5.5 inches at the back to 2.5 inches at the front. There is a 27-inch opening along the top through which the music stand protrudes.

In NY C80629, Customs classified the organ keyboard cover under subheading 6304.93.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as an other furnishing article. You claim that classification of the merchandise is under heading 6307, HTSUSA, as an other made up textile article.

Additionally, the Customs National Import Specialist for articles encompassed under heading 6304, HTSUSA, asked our office to consider whether the electronic organ keyboard cover may be classifiable as a "part or accessory" to the organ under heading 9209, HTSUSA.

ISSUE:

Is the electronic organ keyboard cover classifiable under heading 6304, HTSUSA, as an other furnishing article, under heading 6307, HTSUSA, as an other made up textile article, or under heading 9209, HTSUSA, as a part or accessory for the musical instruments of heading 9207, HTSUSA?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Heading 9207 covers "Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)." Heading 9209 covers, among other things, parts and accessories of the musical instruments of heading 9207. Examples of the type of parts and accessories for the instruments which are within the scope of heading 9207 are listed in the EN to heading 9209. Such items include: "Chests (for electronic pianos, organs and carillons), pedal mechanisms and pedals, keyboards, tone wheels (for organs, in particular)." We find that the fabric keyboard cover does not resemble any of the items listed in the EN to heading 9209, and we do not consider it to be a "part or accessory" of the musical instruments of heading 9207.

Next, we must determine whether the keyboard covers are classifiable in heading 6304 or 6307.
Heading 6304 encompasses other furnishing articles, excluding those of heading 9404. The EN to section 6304 provide:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of heading 94.04); cushion covers; loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings - see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of heading 63.03).

In Headquarters Ruling Letter (HQ) 960435, dated July 7, 1997, HQ 960400, dated July 16, 1997, and HQ 960249, dated May 9, 1997, Customs compared headings 6304 and 6307 in determining the classification of covers for computer keyboards and/or computer monitors. In each of those rulings, the covers were similar to the electronic organ keyboard cover at issue in that they fit loosely and protected the merchandise against dust and other particles. Unlike the electronic organ keyboard cover, however, the computer keyboard covers all possessed a dual function - to protect and to adorn. For instance, the cover in HQ 960400 was printed with bright colors in a pattern that resembled tie-dyed fabric. In HQ 960249, the cover was made of 100 percent denim fabric meant to be seen and left out on display.

Although Customs classifies many items in heading 6304 which are decorative or which are utilitarian, or both, neither element is mutually exclusive. For example, in HQ 088553, dated November 6, 1991, Customs classified a "cozy crib tent" designed to prevent a child from climbing out of a crib and injuring himself, under heading 6304. The importer in that ruling raised the same argument you pose in this case, i.e., that the article has no decorative value and should be classified under heading 6307. In holding that the "tent" was classifiable under heading 6304, we stated:

The articles listed in the Explanatory Notes to Heading 6304 include articles that may have a utilitarian function. For example, loose covers for furniture could be used primarily to protect furniture from wear. Also, mosquito nets, which have little decorative value, would be used to protect the user from mosquito bites. Although the crib safety tent may have utility as a safety device, we believe that it belongs to the same class or kind of articles listed in the Explanatory Notes to Heading 6304. . . .

In your case, although we agree with you that the electronic organ key cover is primarily designed to protect the keyboard from dust and other particles and has little decorative value, it is akin to loose covers for furniture and, therefore, we find that it is classifiable under heading 6304.

HOLDING:

NY C80629 is affirmed. The electronic organ keyboard cover is classifiable under subheading 6304.93.0000, HTSUSA, which provides for "Other furnishing articles, excluding those of heading 9404: Other: not knitted or crocheted, of synthetic fibers." It is dutiable at the general column one rate at 10.1 percent ad valorem and the textile 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 importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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