C85685 C8 Ruling Active

The tariff classification of cassette carrying cases from China.

Issued April 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9050

Headings: 4202

Product description

Although you describe the items as "Automotive Accessories", for classification purposes the items are of a kind classified within Heading 4202. Their size range from approximately 7 1/2" x 5" x 3" to 10" x 6" x 5 1/2" designed to contain ten or more cassettes. Each bag features a webbed textile carrying strap.

CBP rationale

The applicable subheading for the cassette carrying case of PVC plastic sheeting will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players and/or cassettes, with outer surface of sheeting of plastic, other, other, other.

Full text

NY C85685 April 17, 1998 CLA-2-42:RR:NC:TA:341 C85685 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Terence Riley Trans-Border Customs Services, Inc. Building #80, Room 228 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of cassette carrying cases from China. Dear Mr. Riley: In your letter dated March 20, 1998, on behalf of Allison Corporation, you requested a tariff classification ruling for cassette carrying cases. The samples submitted, identified as items 55-1314, 55-1313 and 55-1302, described as "Automotive Accessories", are cassette carrying cases manufactured with an exterior surface of PolyVinyl Chloride (PVC) plastic sheeting. Although you describe the items as "Automotive Accessories", for classification purposes the items are of a kind classified within Heading 4202. Their size range from approximately 7 1/2" x 5" x 3" to 10" x 6" x 5 1/2" designed to contain ten or more cassettes. Each bag features a webbed textile carrying strap. The applicable subheading for the cassette carrying case of PVC plastic sheeting will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players and/or cassettes, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 19 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 Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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