The tariff classification of a CD Wallet Case from China and Vietnam

NY I88719 December 13, 2002 CLA-2-42:RR:NC:3:341 I88719 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Sharon Roberson Logistics Analyst C/o Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a CD Wallet Case from China and Vietnam Dear Ms. Roberson: In your letter dated December 6th, 2002 you requested a tariff classification ruling. The sample submitted, identified as Model #SPW-24, is a CD wallet case. Constructed of “PVC-Nubuck”, the case measures approximately 6 ¼”W x 6”H x 1 ¾”D. The lined interior of the item features twelve plastic sleeves that can hold twenty-four disks. The case is secured by a zipper enclosure that extends over three sides. The sample will be returned as requested. The applicable subheading for the CD Wallet Case will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, holsters, and similar containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, cases designed to protect and transport compact disks (CD's’, CD ROM disks, CD players, cassette players, and/or cassettes. The rate of duty will be 18.1 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 17.8 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