The tariff classification of a CD storage box from China

N006304 February 7, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Garth Pauley Sr. Manager, Import Compliance and Quality Jo-Ann Stores Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of a CD storage box from China Dear Mr. Pauley: In your letter dated January 29, 2007, you requested a tariff classification ruling. The submitted sample is a CD storage box (Style # D601221E). The item measures approximately 15”W x 5”H x 5”D and has an exterior surface of woven textile fabric that features a camouflage design. The interior is covered with polyester velvet fabric. The form is cardboard. It features a zippered top lid with plastic strap handles on both ends. The letters “CD” appear on of the front corners in plastic appliqué. You state that an identical item of a different color will be imported as Style #D601221F. The applicable subheading for the CD storage box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that you think that the item should be classified under subheading 9403.89.6010, HTSUS, which provides for furniture of other materials, including cane, osier, bamboo, or similar materials: Other, Other, Home. However, as the item is not designed to stand on the floor, classification as furniture is not applicable. 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). The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division