CLA-2-48:RR:NC:SP:234 M82194

Mr. Troy D. Crago
Atico International (USA), Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of CD / DVD sleeves, of paper, from Malaysia.

Dear Mr. Crago:

In your letters dated March 6 and March 23, 2006, you requested a tariff classification ruling on behalf of Corporate Express Inc.

Samples identified as CD / DVD sleeves (item # W092KA02114) were submitted for our examination and are being returned to you as requested. Each sleeve is a 4.92” x 5” envelope-like paper article designed to store and protect a compact disc or a digital video disc. One side of the sleeve incorporates a round, 4”-diameter clear-plastic window designed to allow a contained disc to be seen without removing it. The sleeve is sealed along three of its edges, while the fourth, open, edge features a non-gummed flap closure. Your submission consists of 100 identical, empty sleeves packed in a printed cardboard carton.

The applicable subheading for the above-described CD / DVD sleeves will be 4819.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for record sleeves, of paper or paperboard. The rate of duty will be Free.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division