CBP Ruling G80961 — The tariff classification of a CD carrying case from China.

Tariff classification

Headings: 4202

Product description

The item is a carrying case specially shaped and fitted to hold a CD player and CDs. The case has an exterior surface of a sheeting of Polyvinyl Chloride (PVC) and measures approximately 6 1/2" x 8 1/2" x 2 1/4". The case has two compartments. There is a central, zippered compartment that is designed to hold a CD player and incorporates a metal eyelet on the side to accommodate an ear phone cord. On the front exterior of the central compartment, there is a zippered compartment with 12 plastic holders for CDs. A fold over zippered pocket that is secured by a hook and loop closure is sewn onto the compartment on the front exterior. An adjustable shoulder strap is permanently attached to the bag.

CBP rationale

The applicable subheading for PP 213175 will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes.

Full text

NY G80961 August 14, 2000 CLA-2-42:RR:NC:341:G80961 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of a CD carrying case from China. Dear Mr. Epstein: In your letter dated August 11th, 2000, on behalf of Avon Products Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as PP 213175, "Teen Band CD Minibag". The item is a carrying case specially shaped and fitted to hold a CD player and CDs. The case has an exterior surface of a sheeting of Polyvinyl Chloride (PVC) and measures approximately 6 1/2" x 8 1/2" x 2 1/4". The case has two compartments. There is a central, zippered compartment that is designed to hold a CD player and incorporates a metal eyelet on the side to accommodate an ear phone cord. On the front exterior of the central compartment, there is a zippered compartment with 12 plastic holders for CDs. A fold over zippered pocket that is secured by a hook and loop closure is sewn onto the compartment on the front exterior. An adjustable shoulder strap is permanently attached to the bag. The applicable subheading for PP 213175 will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…other, cases designed to protect and transport compact disks (CD's), CD ROM disks, CD players, cassette players and/or cassettes. The rate of duty will be 18.6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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

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