The tariff classification of a CD/DVD storage box from China.

NY L84962 May 19, 2005 CLA-2-39:RR:NC:N2:221 L84962 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joyce E. Jones Blockware Inc. 3901 Gantz Road Grove City, OH 43123 RE: The tariff classification of a CD/DVD storage box from China. Dear Ms. Jones: In your letter dated May 9, 2005, you requested a tariff classification ruling. The sample submitted with your request is a CD/DVD storage box, style BW00541/CDL01032. The box measures 5 ½ inches 6 ¼ inches by 9 inches and has an attached lid with a clear acetate window. The box is made of cardboard lined with polyester woven fabric and covered with cellular polyvinyl chloride (PVC) sheeting backed with a plain knit fabric for mere reinforcement. The essential character is imparted by the PVC sheeting. The box is of a type used for household storage, and is marketed as a “cool” storage organizer for teenagers’ rooms. The sample is being returned as you requested. As you were informed in a telephone conversation, the sample was damaged during examination. The applicable subheading for the CD/DVD storage box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division