CLA-2-39:S:N:N3G:221 871175

Mr. E. Nickel
Nissho Iwai American Corporation
100 Galleria Officentre
Suite 221
Southfield, Michigan 48034-4708

RE: The tariff classification of plastic CD caddies from Japan.

Dear Mr. Nickel:

In your letter dated January 28, 1992, you requested a tariff classification ruling. The CD caddies are used to install a CD ROM into a computer. The caddie has a metal plate which slides open so that the CD can be read. When the CD ROM is not in use, the caddie can be used to protect and store the CD. The caddies will be imported without the CDs.

The applicable subheading for the CD caddie will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport