N027711 N0 Ruling Active

The tariff classification of a media disk storage case from China

Issued May 29, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The case measures approximately 7 3/8 inches by 5 1/4 inches by 1/2 inch and is designed to hold a single DVD or media disk.

CBP rationale

The applicable subheading for the media disk storage case, item #R6101, 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

N027711 May 29, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Julie Colona Customs Services International 510 Thatcher Avenue St. Louis, MO 63147 RE: The tariff classification of a media disk storage case from China Dear Ms. Colona: In your letter dated May 1, 2008, on behalf of Blair Packaging Inc., you requested a tariff classification ruling. The sample submitted with your request is a media disk storage case, item #R6101. The case measures approximately 7 3/8 inches by 5 1/4 inches by 1/2 inch and is designed to hold a single DVD or media disk. You state that the case is not used for the purpose of packing or transportation. The sample case is not of durable construction and is not of a type used to organize and protect the contents during travel. The outside of the case contains clear plastic pockets that can be used to hold labels and other identifying information. The inside has two plastic clips that may be used to hold informational material that could be added post importation by the end user. As an example, the case may be used by businesses to hold a training disk and training booklet. The applicable subheading for the media disk storage case, item #R6101, 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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