M87343 M8 Ruling Active

The tariff classification of CD and DVD stack trays from China.

Issued October 31, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.90.0000

Headings: 3923

Product description

” The trays are for use in packaging multiple CD’s and DVD’s. Each stack consists of multiple trays made of molded polystyrene plastic bound by thermo-welding to two strap clips made of polypropylene plastic. This method creates a book-like effect that allows the trays to turn like pages. After importation, the trays will be glued inside a box made in the United States. The trays will be loaded with CD’s or DVD’s for sale to domestic and foreign markets.

CBP rationale

The applicable subheading for the CD and DVD plastic stack trays will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: other.

Full text

NY M87343 October 31, 2006 CLA-2-39:RR:NC:SP:221 M87343 CATEGORY: Classification TARIFF NO.: 3923.90.0000 Mr. Ara Alan Sabounjian Cubix Commercial Corporation d/b/a Basic Creations 26159 N. Twain Place Stevenson Ranch, CA 91381 RE: The tariff classification of CD and DVD stack trays from China. Dear Mr. Sabounjian: In your letter dated September 29, 2006, you requested a tariff classification ruling. The samples provided with your letter are identified as “thermo-weld binded multi stack DVD and CD trays.” The trays are for use in packaging multiple CD’s and DVD’s. Each stack consists of multiple trays made of molded polystyrene plastic bound by thermo-welding to two strap clips made of polypropylene plastic. This method creates a book-like effect that allows the trays to turn like pages. After importation, the trays will be glued inside a box made in the United States. The trays will be loaded with CD’s or DVD’s for sale to domestic and foreign markets. The applicable subheading for the CD and DVD plastic stack trays will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: other. The rate of duty will be 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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