The tariff classification of a CD case from China or Taiwan.

NY F87634 May 31, 2000 CLA-2-42:RR:NC:341:F87634 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Mr. Tommy Bass Tab Imports 389 Fifth Avenue, Room 1007 New York, NY 10016 RE: The tariff classification of a CD case from China or Taiwan. Dear Mr. Bass: In your letter dated May 15th, 2000 you requested a classification ruling. The sample submitted with your request, style #Ax-2147, is a CD holder that is designed to hold 12 CDs. The exterior surface is comprised of 100% polyester and has a permanently attached self-material carry handle. A zip around closure secures the case. The applicable subheading for #Ax-2147 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.6% ad valorem. Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division