The tariff classification of a DVD player case from China and/or Vietnam.

NY I85537 August 26, 2002 CLA-2-42:RR:NC:TA:341 I85537 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Ms. Sharon Roberson Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a DVD player case from China and/or Vietnam. Dear Ms Roberson: In your letter dated August 15, 2002, you requested a tariff classification ruling for a DVD player case. The sample submitted is identified as Model #PDVK-1. The item is a carrying case specially designed to store/transport a portable DVD player and digital video discs. It is manufactured with an exterior surface of polyvinyl chloride (PVC) plastic sheeting. The interior is lined and padded to protect the equipment. In addition to the main compartment, the bag has a built-in storage that holds 4 DVD’s in soft secure slots with protective flaps, and a compartment which allows for 2 additional boxed DVD’s and accessories. The bag has an adjustable, removable shoulder strap and a plastic carrying handle. It measures approximately 8 ½”(W) x 7”(H) x 3”(D). Your sample is being returned as requested. The applicable subheading for Model #PDVK-1 will be 4202.92.9050, Harmonized Tariff Tariff Schedule of the United States (HTS), which provides for other cases designed to protect and transport compact disks (CD’s), CD ROM disks, CD players, cassette players and/or cassettes, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.1 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division