The tariff classification of CD/DVD case from China

NY L89563 January 26, 2006 CLA-2-42:RR:NC:TA:341 L89563 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of CD/DVD case from China Dear Gomez: In your letter dated January 4, 2006 you requested a tariff classification ruling. The request is on behalf of Comptree, Inc. The submitted sample is identified as style 180-072, “CD Wallet for All CD/DVD.” It is a zippered cased designed to contain 128 CD/DVD discs. The case is wholly made up of imitation leather, which is composed of an exterior surface of a sheeting of plastic, and a textile fabric backing. The case has a top-carrying handle. You have suggested classification within chapter 39. Chapter 39, Legal Note 2(ij) excludes goods of Heading 4202 from classification in the various subheadings of chapter 39. Style 180-072 is classifiable in Heading 4202; therefore classification in chapter 39 is precluded. The applicable subheading for will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for cases designed to protect and transport compact disks, with outer surface of textile materials or of sheeting of plastics, other. The rate of duty will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-5041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division