CLA-2-42:RR:NC:TA:341 C85714
Mr. Terence Riley
Trans-Border Customs Services, Inc.
Building #80, Room 228
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of a CD carrying case, travel organizer and a map case from China.
Dear Mr. Riley:
In your letter dated March 23, 1998, on behalf of Allison Corporation, you requested a tariff classification ruling.
You have submitted three samples with your request, identified as Items 55-13323, 55-1324 and 55-1327, which are a CD carrying case, a trifold organizer and a bifold map case manufactured of PolyVinyl Chloride (PVC) plastic sheeting. The cases are secured by means of means of a zippered closure and/or hook and loop fasteners. Although you describe the items as "Automotive Accessories", for classification purposes the items are of a kind classified within Heading 4202.
The applicable subheading for Item 55-1323, the CD case of PVC plastic sheeting, 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players and/or cassettes, other, other, other. The rate of duty will be 19 percent ad valorem.
The applicable subheading for Items 55-1324 and 55-1327, the organizer and map case of PVC plastic sheeting, will be 4202.92.9060, HTSUSA, which provides in part for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 19 percent ad valorem.
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 Kevin Gorman at 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division