The tariff classification of a DVD wallet organizer from China and/or Vietnam.

NY J86122 July 16, 2003 CLA-2-42:RR:NC:TA:341 J86122 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Ms. Sharon Roberson Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a DVD wallet organizer from China and/or Vietnam. Dear Ms Roberson: In your letter dated July 8, 2003, you requested a tariff classification ruling for a DVD wallet organizer. The sample submitted is identified as Model #TW-24DB “DVD Wallet Organizer”. The item is a carrying case specially designed to store/transport 24 DVD movies. It is mainly covered on the exterior surface with imitation plastic sheeting. The sheeting is embossed to simulate leather. The front has a panel of wood board. The case measures approximately 5 ¾”(W) x 6 1/2”(H) x 1 ½”(D). It is secured by means of a self-fabric tab with hook and loop fastener. Your sample is being returned as requested. The applicable subheading for Model #TW-24DB 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, cassette players and/or cassettes, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.8 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division