Revocation of Port Ruling Letter (PD) C83815; Compact Disk Carrying Case; Outer Surface of Textile Materials, Not Sheeting of Plastic

HQ 961457 April 6, 1998 CLA-2 RR:CR:TE 961457 GGD CATEGORY: Classification TARIFF NO.: 4202.92.9025 Peter T. Middleton, Esquire Middleton & Schrull 44 Mall Road, Suite 208 Burlington, Massachusetts 01803-4530 RE: Revocation of Port Ruling Letter (PD) C83815; Compact Disk Carrying Case; Outer Surface of Textile Materials, Not Sheeting of Plastic Dear Mr. Middleton: In PD C83815, issued to you February 20, 1998, on behalf of your client, The Gem Group, a compact disk case with an outer surface of nylon was classified in subheading 4202.92.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Trunks...binocular cases, camera cases, musical instrument cases...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other, Other: Cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes," with an applicable duty rate of 19 percent ad valorem. We have reviewed that ruling and have found it to be in error. Therefore, this ruling revokes PD C83815. FACTS: In PD C83815, style number 6160 was described as a padded CD case with an outer surface of nylon. The case measured approximately 6-1/2 inches in height by 6-1/2 inches in width by 2 inches in depth and contained a bound booklet of 12 sleeves and a zippered opening which allowed the article to lie flat. -2- ISSUE: Whether the article is properly classified in subheading 4202.92.9050, HTSUSA, as a case with outer surface of sheeting of plastic; or in subheading 4202.92.9025, HTSUSA, as a case with outer surface of textile materials, of man-made fibers. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. Heading 4202, HTSUS, provides, in part, for camera cases, musical instrument cases, and similar containers. Although CD cases are not expressly listed as an exemplar of heading 4202, Customs has held that CD cases are classifiable as being "similar" to the containers of the heading. While subheading 4202.92.9050, HTSUSA, provides specifically for CD cases, only CD cases with an outer surface composition of other than textile materials are classifiable in the provision. Since style no. 6160 is described as a CD case with an outer surface composed of nylon, it is properly classified in subheading 4202.92.9025, HTSUSA. HOLDING: The CD case identified as style no. 6160, is classified in subheading 4202.92.9025, HTSUSA, textile category 670, the provision for "Trunks...binocular cases, camera cases, musical instrument cases...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other, With outer surface of textile materials: Other: Of man-made fibers." The general column one duty rate is 19 percent ad valorem. -3- The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. PD C83815, issued February 20, 1998, is hereby revoked. Sincerely, John Durant, Director Commercial Rulings Division