The tariff classification of CD and DVD carrying cases from China.

NY L86419 August 11, 2005 CLA-2-42:RR:NC:TA:341 L86419 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Dom Martinetti Slappa Distribution LLC 13715 Richmond Park Dr., N. Unit 1005 Jacksonville, FL 32224 RE: The tariff classification of CD and DVD carrying cases from China. Dear Mr. Martinetti: In your letter dated July 15, 2005, you requested a tariff classification ruling. The samples submitted are identified as “Slappa 40 CD and 20 DVD Hardbody”. No style numbers were submitted. The items are carrying cases designed to provide storage, protection, organization and portability to compact discs and DVD’s during travel. The interior of each case is specially fitted with sleeves to hold 40 compact discs and 20 DVD’s. The cases are manufactured with an exterior surface of vinyl plastic sheeting. The CD case measures approximately 6”(W) x 6 ½”(H) x 3”(D) and the DVD case measures approximately 10”(W) x 7 ½”(H) x 2 ½”(D). Both items are secured by means of a zippered closure on three sides of the case. When open, the cases are designed to lat flat for easy access to the items within. Your samples are being returned as requested. The applicable subheading for the CD and DVD case and 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. 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