The tariff classification of plastic CD jewel boxes and trays.

NY B82842 March 25, 1997 CLA-2-39:RR:NC:2:221 B82842 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 3926.90.9890 Ms. Judith Masura Ponica Industrial Co., Inc. 425 N. Smith Avenue Corona, CA 91720 RE: The tariff classification of plastic CD jewel boxes and trays. Dear Ms. Masura: In your letter dated March 4, 1997, you requested a tariff classification ruling. Sample jewel boxes and trays were submitted with your letter. The jewel boxes are the type that are typically used to package double compact discs. Some of the trays for the jewel boxes will be imported unassembled. These trays will be assembled after importation when the compact disc is packaged in the jewel case. You suggest classification in heading 3923. We agree that the jewel box itself is classified in this heading. However, heading 3923 does not provide for parts, and therefore, the trays are precluded from this heading. The country of origin was not stated in your letter. The rates of duty provided below are those applicable to merchandise made in countries eligible for Most Favored Nation treatment. The applicable subheading for the jewel boxes will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the unassembled trays will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division