The tariff classification of a CD case from Japan.

NY L80177 October 22, 2004 CLA-2-42:RR:NC:TA:341 L80177 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Dennis Forhart PricewaterhouseCoopers, LLP BP Tower, 27th Floor 200 Public Square Cleveland, OH 44114-2301 RE: The tariff classification of a CD case from Japan. Dear Mr. Forhart: In your letter dated September 24, 2004, on behalf of JVC Corporation, you requested a tariff classification ruling for a CD case. The sample submitted is identified as Part Number SP-AP300-S/A. The item is essentially a carrying case with integrated speaker designed to provide storage, protection organization and portability to a CD player and compact discs. It is manufactured with an exterior surface of polyurethane plastics. The interior is specially fitted and designed to hold the CD player and 20 compact discs. It measures approximately 6 ¾”(H) x 6 ¾”(W) x 3”(D). It is secured by means of a textile zippered closure on three sides of the case. In your letter you suggested classification under subheading 8518.21.0000, HTSUSA, as a single loudspeaker mounted in the same enclosure. The speaker incorporated into the body of the CD case, which is not the “normal” enclosure for a speaker is not properly classified within 8518, HTSUSA. However, the essential role of the item is imparted by the CD case and is more specifically provided for in heading 4202.92.9050, HTSUSA, which provides for other, CD cases designed to protect and transport compact disks (CD’s), CD ROM disk, CD players, cassette player and/or cassettes. The applicable subheading for the CD case 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. The rate of duty will be 17.6 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