The tariff classification of compact disc wallet holders from China

NY F80012 December 8, 1999 CLA-2-49:RR:NC:2:234 F80012 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Gerhard F. Carl Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, Pennsylvania 19032-0469 RE: The tariff classification of compact disc wallet holders from China Dear Mr. Carl: In your letter dated November 17, 1999, on behalf of your client, Computer Expressions, Inc., Philadelphia, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a retail-sale packaging and display holder or container, designed to hold and display a product called “CD Wallet”. It (the holder) consists of a printed paperboard card, perforated at one end to accommodate hanging from a retail peg-board. A sheet or strip of clear plastic is attached to the front of the card by gluing in two places. This accomplishes the “holding” function. The card is completely covered on its reverse by printing, in four languages, of information about the CD Wallet that will be displayed and contained in and by the “holder”. The holder is considered to be a “composite article”, and will be classified as if it consisted of the component which gives it its essential character. If neither component may be considered to give the “holder” its essential character, the holder will be classified in the heading (and subheading) which appears last in numerical order, in the tariff schedules. The applicable subheading for the compact disc wallet holders will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain specified products): Printed on paper or paperboard by a lithographic process. The rate of duty will be 0.2 percent ad valorem. (This rate will be unchanged during calendar year 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 Carl Abramowitz, at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division