The tariff classification of CD/VCD and DVD cases from China.

NY G86062 January 12, 2001 CLA-2-42:RR:NC:TA:341 G86062 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of CD/VCD and DVD cases from China. Dear Ms. Liu: In your letter dated December 12, 2000, you requested a tariff classification ruling for CD/VCD and DVD cases. The samples submitted with your request are identified as items W44B0296 and W44B0303. The items are carrying cases specially designed to protect/transport 20 to 24 CD/VCD and DVD disks during travel. Each item is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting with a woven textile interior lining. Their size ranges from approximately 7” x 6 ¾” x 2” to 8” x 9 ¼” x 2”. Both items are secured by means of a textile zippered closure on three sides of the case. Your samples are being returned as requested. The applicable subheading for items W44B0296 and W44B0303 will be 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 and/or cassettes. The rate of duty will be 18.3 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division