M80677 M8 Ruling Active

The tariff classification of a plastic CD album from China.

Issued March 20, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The submitted sample is a plastic album that is designed to hold compact discs. The album has the appearance of a three-ring binder. It contains 21 plastic pages that have two pockets on each side to hold compact discs. A thin sheet of non-woven fabric is sewn between each of the plastic pages to serve as a backing for individual discs.

CBP rationale

The applicable subheading for the CD album will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, office or school supplies.

Full text

NY M80677 March 20, 2006 CLA-2-39:RR:NC:SP:221 M80677 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Karl R. Kane MYX. Inc. 300 Broadway, Suite #32 San Francisco, CA 94133 RE: The tariff classification of a plastic CD album from China. Dear Mr. Kane: In your undated letter, received in this office on February 22, 2006, you requested a tariff classification ruling.    The submitted sample is a plastic album that is designed to hold compact discs. The album has the appearance of a three-ring binder. It contains 21 plastic pages that have two pockets on each side to hold compact discs. A thin sheet of non-woven fabric is sewn between each of the plastic pages to serve as a backing for individual discs. The applicable subheading for the CD album will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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