The tariff classification of a DVD Disc Carrying Case from China and/or Vietnam.

3/25 kg NY J81957 March 27, 2003 CLA-2-42:RR:NC:TA:341 J81957 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 Disc Carrying Case from China and/or Vietnam. Dear Ms. Roberson: In your letter dated February 21, 2003, you requested a tariff classification ruling for a Digital Video Disc (DVD) carrying case. Although you indicate a sample has been submitted, no sample of item DVA-20 has been received. A sample of what appears to a substantially similar case, item DVA 40, DVD Album, has been received under separate cover letter and is the subject of a separate file NY J81956. The two items are said to be the same except item DVA-20 is designed to contain twenty DVD discs and item DVA-40 contains forty discs. The item is a zippered carrying case designed to provide storage, protection and organization for Digital Disc (DVD) media. Although you have stated that the item is made-up of imitation leather “Koskin”, the sample received is wholly of man-made fiber textile materials The interior is lined and padded with foam insulating to protect the contents and has a two ring binder affixed on one side and a storage pocket on the opposite. The case has a top carry handle of self-material. The applicable subheading for Model DVD-20 will be 4202.92.9050, Harmonized 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 or of textile materials, other, other, other. The rate of duty 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