A84862 A8 Ruling Active

The tariff classification of a CD carry case from China and/or Taiwan.

Issued July 1, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9040

Headings: 4202

Product description

The article, measuring approximately 7 inches in height by approximately 7-1/2 inches in width, is constructed of an exterior surface comprised of 100 percent polyvinyl chloride (PVC), a middle layer of foamed plastic padding and an interior lining of 100 percent nylon woven fabric. One side of the product features a "file-like" compartment with Velcro-closure consisting of three, textile covered dividers incorporating sheath-like pockets within which compact discs may be inserted for storage and protection while traveling. The opposite side features a zippered, full-width compartment for containing the compact disc cases and other related articles. An adjustable, textile carrying/shoulder strap is attached to each side of the item and a tunnel loop is located in the rear to facilitate attachment to a user's belt. This item is specially fitted and designed to hold compact discs.

CBP rationale

The applicable subheading for the CD case will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, camera cases, and similar containers,.

Full text

PD A84862 JULY 1, 1996 CLA-2-42:RI:130:G25:DJP CATEGORY: Classification TARIFF NO.: 4202.92.9040 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. Counselors at Law One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-7900 RE: The tariff classification of a CD carry case from China and/or Taiwan. Dear Mr. Eisen: In your letter dated June 17, 1996, you requested a tariff classification ruling on behalf of your client, Avon Products. Th e sample submitted with your request, item PP 146215, is a compact disc carrying case. The article, measuring approximately 7 inches in height by approximately 7-1/2 inches in width, is constructed of an exterior surface comprised of 100 percent polyvinyl chloride (PVC), a middle layer of foamed plastic padding and an interior lining of 100 percent nylon woven fabric. One side of the product features a "file-like" compartment with Velcro-closure consisting of three, textile covered dividers incorporating sheath-like pockets within which compact discs may be inserted for storage and protection while traveling. The opposite side features a zippered, full-width compartment for containing the compact disc cases and other related articles. An adjustable, textile carrying/shoulder strap is attached to each side of the item and a tunnel loop is located in the rear to facilitate attachment to a user's belt. This item is specially fitted and designed to hold compact discs. The applicable subheading for the CD case will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, camera cases, and similar containers,..., other, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 19.5 per cent ad valorem. Your sample is returned as requested. This ruling is being issued under the provisions of Part 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, Richard A. Barrette Service/Area Port Director Providence, R.I.

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