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The tariff classification of molded plastic DVD cases from China.
Issued November 5, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040937 (November 5, 2008)
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The molded plastic DVD cases are novelty cases for pre-recorded DVD’s. The cases will be imported empty and used to package DVD movies for retail sale. The first case is shaped like a shoe phone with a rotary dial, a gadget associated with the fictional Maxwell Smart character of Get Smart. This case will be used to package the Get Smart movie. The second case is shaped like a Batman mask and will be used to package the Batman movie The Dark Knight. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the novelty DVD packaging cases will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other.
Full text
N040937 November 5, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. William D. Outman, II and Mr. Stuart P. Seidel Baker & McKenzie LLP 815 Connecticut Avenue, NW Washington, DC 20006-4078 RE: The tariff classification of molded plastic DVD cases from China. Dear Mr. Outman and Mr. Seidel: In your letter dated October 3, 2008, on behalf of Warner Home Video, you requested a tariff classification ruling. Two samples were provided with your letter. The molded plastic DVD cases are novelty cases for pre-recorded DVD’s. The cases will be imported empty and used to package DVD movies for retail sale. The first case is shaped like a shoe phone with a rotary dial, a gadget associated with the fictional Maxwell Smart character of Get Smart. This case will be used to package the Get Smart movie. The second case is shaped like a Batman mask and will be used to package the Batman movie The Dark Knight. As you requested, the samples will be returned. The applicable subheading for the novelty DVD packaging cases will be 3923.90.0080, 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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