The tariff classification of CD storage cases from China.
Issued January 27, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The “ROMdex-40” is a desktop plastic CD holder designed to hold 40 CD’s without jewel cases. The “ROMdex-80” is a desktop plastic CD holder designed to hold 80 CD’s without jewel cases. Although the CD holders have a handle, they are more suitable for storing CD’s than for transporting them, since the handle acts as a lever to open the case and makes the case much too likely to spring open and spill the contents during transport. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the plastic CD holders 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 K82139 January 27, 2004 CLA-2-39:RR:NC:SP:221 K82139 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of CD storage cases from China. Dear Ms. Dorfman: In your letter dated December 15, 2003, on behalf of LTD Commodities LLC, you requested a tariff classification ruling. Two samples were provided with your letter. The “ROMdex-40” is a desktop plastic CD holder designed to hold 40 CD’s without jewel cases. The “ROMdex-80” is a desktop plastic CD holder designed to hold 80 CD’s without jewel cases. Although the CD holders have a handle, they are more suitable for storing CD’s than for transporting them, since the handle acts as a lever to open the case and makes the case much too likely to spring open and spill the contents during transport. As you requested, the samples will be returned. The applicable subheading for the plastic CD holders 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →