10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

G81288 G8 Ruling Active

The tariff classification of a plastic CD album from Taiwan and China.

Issued September 21, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

G8 G81288 (September 21, 2000)

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The submitted sample is a plastic album that is designed to hold compact discs. The album has the appearance of a three-ring binder. It contains twelve plastic pages that have four pockets on each side to hold compact discs. A thin sheet of non-woven fabric is sewn between each of the twelve plastic pages to serve as a backing for individual discs.

CBP rationale

The applicable subheading for the plastic CD album will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies.

Full text

NY G81288 September 21, 2000 CLA-2-39:RR:NC:SP:221 G81288 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Joseph A. Startare Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, PA 19032-9300 RE: The tariff classification of a plastic CD album from Taiwan and China. Dear Mr. Startare: In your letter dated August 30, 2000, on behalf of your client Computer Expressions, Inc., you requested a tariff classification ruling. The submitted sample is a plastic album that is designed to hold compact discs. The album has the appearance of a three-ring binder. It contains twelve plastic pages that have four pockets on each side to hold compact discs. A thin sheet of non-woven fabric is sewn between each of the twelve plastic pages to serve as a backing for individual discs. The applicable subheading for the plastic CD album will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow G81288

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.