A86782 A8 Ruling Active

The tariff classification of a "plastic compact disc loading caddy" from Japan.

Issued September 5, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9890

Headings: 3926

Product description

The compact disc loading caddys are used to install a compact disc into a CD recording system. The caddy has a metal plate which slides open so that the CD can be read. You recommend classification in heading 8473, as parts and accessories of the machines of heading 8471. However, the disc loading caddys are not integral and constituent parts of the compact disc recording system, and would therefore be precluded from classification in heading 8473.

CBP rationale

The applicable subheading for the disc loading caddys will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY A86782 September 5, 1996 CLA-2-39:RR:NC:TP:221 A86782 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a "plastic compact disc loading caddy" from Japan. Dear Mr. Heck: In your letter dated August 13, 1996, you requested a tariff classification ruling. A sample caddy was submitted with your letter. The compact disc loading caddys are used to install a compact disc into a CD recording system. The caddy has a metal plate which slides open so that the CD can be read. You recommend classification in heading 8473, as parts and accessories of the machines of heading 8471. However, the disc loading caddys are not integral and constituent parts of the compact disc recording system, and would therefore be precluded from classification in heading 8473. The applicable subheading for the disc loading caddys will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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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