Classification of a compact disc case from Hong Kong.

HQ 954714 January 10, 1994 CLA-2 CO:R:C:T 954714 ch CATEGORY: Classification TARIFF NO.: 4202.92.9040 Candice Matras Supreme Import 3601 West Commercial Boulevard Fort Lauderdale, Florida 33309 Re: Classification of a compact disc case from Hong Kong. Dear Ms. Matras: This is in response to your letter of July 22, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a compact disc holder. A sample was provided to this office for examination. FACTS: The submitted sample is a compact disc holder which is designed to organize, store and protect its contents for travel. The holder features a bi-fold style with a zipper closure. It measures approximately six inches square and has been fitted with five clear plastic removable pages to hold compact discs. The article is manufactured of polyvinyl chloride plastic sheeting outer surface, a center layer of foam and an inner layer of polyvinyl chloride. ISSUE: What is the proper tariff classification for the compact disc holder? LAW AND ANALYSIS: Heading 4202, HTSUSA, provides for the following: Trunks, suit-cases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, toilet bags, rucksacks, handbags, shopping-bags, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Compact disc holders are not specifically described by the exemplars of this heading. However, they are classifiable within heading 4202 if they are similar to containers of the first or second part of the heading. We have concluded that compact disc holders are similar to containers of heading 4202 on numerous occasions. For example, in Headquarters Ruling Letter (HRL) 953459, dated May 6, 1993, we observed that "[t]he heading cites containers of various designs which have the common purpose of providing storage, protection and a convenient mode of transportation." See also HRL 953171, dated February 26, 1993; HRL 953175, dated February 17, 1993; HRL 952487, dated December 29, 1992; HRL 951080, dated May 14, 1992. As the instant article is designed for storing and transporting compact discs and resembles the merchandise at issue in the foregoing ruling letters, it is classifiable in heading 4202, HTSUSA. HOLDING: The subject merchandise is classifiable under subheading 4202.92.9040, HTSUSA, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: other: with outer surface of sheeting of plastic or of textile materials: other: other, other. The applicable rate of duty is 20 percent ad valorem. Sincerely, John Durant, Director