The tariff classification of a carry case for a compact disk player from China.

NY E87601 October 15, 1999 CLA-2-42:RR:NC:TA:341 E87601 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Ms. Cecilia Castellanos Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809-0099 RE: The tariff classification of a carry case for a compact disk player from China. Dear Ms Castellanos: In your letter dated September 17, 1999, on behalf of Hosanna, of Albuquerque, NM, you requested a tariff classification ruling. The sample presented is a carrying case designed to contain a compact disc player and individual compact discs. The exterior surface consists of a fabric backed cellular plastic sheeting. The top is fitted with two “D” rings to hold a shoulder strap. It consists of two sections. One is a zippered compartment for the clear plastic wings in which the individual CD’s are stored. The other is for the player and is secured by a side zipper and top snap tab. The sample presented includes wings for 22 compact discs. Your sample is being returned as requested. The compact discs player carrying case with CD wings will be classified within subheading 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other, cases designed to protect and transport compact disks, (CD’s), CD ROM disks, CD players, cassette player and/or cassettes. The rate of duty will be 18.8 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division