The tariff classification of a CD carrying case from China.

NY G84735 December 12, 2000 CLA-2-42:RR:NC:341:G84735 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Joseph A. Startare Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, PA 19032-0469 RE: The tariff classification of a CD carrying case from China. Dear Mr. Startare: In your letter dated December 5th, 2000, on behalf of Computer Expressions Inc., you requested a tariff classification ruling. The sample submitted with your request is a carrying case for CDs. The case has an exterior surface of sheeting of Polyvinyl Chloride (PVC) and nylon textile material. The essential character is the PVC sheeting, as it comprises the majority of the exterior surface area. The interior of the case has multiple plastic wings to hold CDs and is secured by a zip-around closure. An adjustable shoulder strap is permanently attached to the case. The applicable subheading for #704848 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). 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