The tariff classification of a CD carrying case from China

N021182 January 25, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Gary Ho L.E. Coppersmith Inc. 525 S. Douglas Street El Segundo, CA 90245 RE: The tariff classification of a CD carrying case from China Dear Mr. Ho: In your letter dated December 26, 2007 on behalf of Titron Industries Limited, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted is identified as item 101. The item is a specially shaped and fitted CD carrying case manufactured of molded plastics. The interior of the case is specially fitted and designed with five polypropylene sleeves to store, organize, transport and protect up to ten compact discs. It measures approximately 5.75” (W) x 5.25” (H) x 1” (D). The applicable subheading for the carrying case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which in part, for other bags and containers, other, other, other. The rate of duty will be 20 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division