The tariff classification of a CD Wallet from China, Vietnam and/or Taiwan.

NY K82859 February 6, 2004 CLA-2-42:RR:NC:TA:341 K82859 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 CD Wallet from China, Vietnam and/or Taiwan. Dear Ms. Roberson: In your letter dated January 30, 2004, you requested a tariff classification ruling for a CD Wallet. The sample submitted is identified as Model Number SGYW-24 “Pink CD Wallet Case”. The item is a carrying case specially designed to protect and transport compact discs during travel. It is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. The interior is specially fitted and designed with 12 plastic sleeves; each can hold 2 compact discs. It measures approximately 6”(W) x 6”(H) x 1 ½”(D). The case is secured by means of flap with a hook and loop fastener. Your sample is being returned as requested. The applicable subheading for Model Number SGYW-24 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, other. The rate of duty will be 17.6 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