800561 80 Ruling Active

The tariff classification of filler inserts for a CD organizer from Taiwan or China.

Issued August 9, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The filler inserts will be imported without the CD organizer. Each insert has two plastic pouches, each of which can hold one compact disc. The reverse side of the insert consists of a plastic sheet through which the compact disc's jacket information, such as the song titles, can be seen. A middle layer, consisting of a clear plastic covered on one side with a nonwoven textile material, separates the plastic pouches from the back plastic page.

CBP rationale

The applicable subheading for the CD organizer inserts will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY 800561 August 9, 1994 CLA-2-39:S:N:N6:221 800561 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Daniel R. Wall Expediters International of Washington, Inc. 5180 A Smith Road Denver, CO 80216 RE: The tariff classification of filler inserts for a CD organizer from Taiwan or China. Dear Mr. Wall: In your letter dated July 21. 1994, on behalf of Case Logic, Inc., you requested a tariff classification ruling. The filler inserts will be imported without the CD organizer. Each insert has two plastic pouches, each of which can hold one compact disc. The reverse side of the insert consists of a plastic sheet through which the compact disc's jacket information, such as the song titles, can be seen. A middle layer, consisting of a clear plastic covered on one side with a nonwoven textile material, separates the plastic pouches from the back plastic page. The applicable subheading for the CD organizer inserts will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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