A84550 A8 Ruling Active

The tariff classification of CD jewel boxes from Canada and CD tray inserts from China.

Issued June 14, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.90.0000, 3923.10.0000

Headings: 3923

Product description

The jewel box is a clear case molded of plastics and used to package and store a compact disc. The plastic tray insert is molded to form a protective compartment in the shape of a compact disc. The cases, which are produced in Canada, and the inserts, which are produced in China, when shipped in separate boxes, are not considered to form an entirety.

Full text

NY A84550 June 14, 1996 CLA-2-39:RR:NC:TP:221 A84550 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 3923.90.0000 Mr. James L. Gregory Border Brokerage Co. Inc. P.O.Box 3549 Blaine, WA 98231 RE: The tariff classification of CD jewel boxes from Canada and CD tray inserts from China. Dear Mr. Gregory: In your letter dated June 5, 1996, on behalf of Viva Magnetics (Canada) Ltd., you requested a tariff classification ruling. The jewel box is a clear case molded of plastics and used to package and store a compact disc. The plastic tray insert is molded to form a protective compartment in the shape of a compact disc. The cases, which are produced in Canada, and the inserts, which are produced in China, when shipped in separate boxes, are not considered to form an entirety. The applicable tariff provision for the CD jewel cases will be 3923.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. The general rate of duty will be 3 percent ad valorem. The applicable tariff provision for the CD tray inserts will be 3923.90.0000, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics...other. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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