The tariff classification of a plastic CD album from Taiwan and China.

NY G81288 September 21, 2000 CLA-2-39:RR:NC:SP:221 G81288 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Joseph A. Startare Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, PA 19032-9300 RE: The tariff classification of a plastic CD album from Taiwan and China. Dear Mr. Startare: In your letter dated August 30, 2000, on behalf of your client Computer Expressions, Inc., you requested a tariff classification ruling. The submitted sample is a plastic album that is designed to hold compact discs. The album has the appearance of a three-ring binder. It contains twelve plastic pages that have four pockets on each side to hold compact discs. A thin sheet of non-woven fabric is sewn between each of the twelve plastic pages to serve as a backing for individual discs. The applicable subheading for the plastic CD album will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division