The tariff classification of a compact disc case from China

N224249 July 31, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Nichole Delfosse Miles Kimball Company 250 City Center Oshkosh, WI 54906 RE: The tariff classification of a compact disc case from China Dear Ms. Delfosse: In your letter, which was received in this office on July 7, 2012, you requested a tariff classification ruling. Your sample will be returned to you. A style number was not provided for the sample submitted. It is a carrying case for compact discs. You state in your letter that the case is constructed of 50% polyvinyl chloride plastic sheeting and 50% polyester textile material. The case is designed to provide storage, protection, organization, and portability to approximately 50 compact discs. It has an unlined storage compartment, a zipper closure along three sides, and two webbed carrying handles. The case measures approximately 22” (L) x 5” (H) x 5.25” (D). As the case is constructed of two materials and neither of those materials imparts the essential character, it will be classified pursuant to General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS) which states: When goods cannot be classified by referencing GRI 3(a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. It is the plastic sheeting material that occurs last within Heading 4202, HTSUS, wherein the case in classified. The bag will be classified as such. The applicable subheading for the compact disc case will be 4202.92.9050, HTSUS, which provides, in part, for other bags and containers, with outer surface of sheeting of plastic or of textile materials, other, other, other, cases designed to protect and transport compact disks (CD’s). The rate of duty will be 17.6 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division