The tariff classification of a CD case from China and Vietnam

NY I89327 December 23, 2002 CLA-2-42:RR:NC:3:341 I89327 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 case from China and Vietnam Dear Ms. Roberson: In your letter dated December 17th, 2002 you requested a tariff classification ruling. The sample submitted, identified as Model #AFK-20 Koskin Automotive Folio Case, is an imitation leather folio case for the storage of CDs in an automobile. Measuring approximately 11 ¼”W x 7”H, the item, secured by a hook and loop enclosure, opens up into three sections. The man-made textile covered interiors of two of the sections consist of ten fitted slots each to hold the disks. The applicable subheading for the CD 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