CLA-2-:OT:RR:NC:N4:421
Mr. Joshua D. Harris
Staples, The Office Superstore, LLC
500 Staples Drive, E3053A
Framingham, MA 01702
RE: The tariff classification of CD cases and DVD cases from China
Dear Mr. Harris:
In your letter dated February 23, 2010, you requested a tariff classification ruling.
Samples were provided with your letter. Model Number 10384, “Jewel Cases,” is a package of 10 standard clear jewel cases. The cases are made of molded polystyrene plastic and measure 5.59 inches in width by 4.92 inches in height by 0.39 inch in thickness. Each case has a separate interior molded black plastic tray in which a CD can be secured. The jewel cases will be imported empty in a shrink wrapped package of 10. Although Staples will market the jewel cases for use in the home, office or school, these cases are of the same class or kind as the jewel cases in which music discs and other compact discs are typically packaged and sold.
Model Number 10378, “Slim Jewel Cases,” is a package of 50 thin jewel cases. The cases are made of molded polystyrene plastic and measure 5.59 inches in width by 4.92 inches in height by 0.20 inch in thickness, or just half the thickness of the jewel cases of Model 10384. These cases will be imported empty in packages of 40 cases with clear fronts and black backs and 10 cases with clear fronts and pastel colored backs. Unlike the jewel cases in Model 10384, the slim jewel cases are not of the class or kind used to package CD’s for retail sale. They do not have a separate interior tray but the back halves are molded in a shape that fits the round CD. These slim jewel cases are of a kind purchased empty and used in the office or home to protect CD’s. Their compact thickness makes them particularly useful for storage.
Model Number 11236, “DVD Cases,” is a package of 10 standard DVD storage cases. The cases are made of molded black polypropylene plastic and measure 7.48 inches in width by 5.3 inches in height by 0.55 inch in thickness. Each case is designed to hold a single DVD. The case has a clear sheet of plastic film sealed to the exterior to form rear and front pockets to hold identifying information for the DVD that the purchaser will place inside. It will be imported empty and sold for use in the home, office or school for storage and protection.
Model Number 11675, “Double Slim DVD Cases,” is a package of 20 thin DVD storage cases. The cases are composed of translucent molded polypropylene plastic and measure 7.48 inches in width by 5.3 inches in height by 0.28 inch in thickness. Each case holds two DVDs, one on each of the two interior sides. It will be imported empty and sold in packs of 20 for use in the home, office or school for storage and protection.
As you requested, the samples will be returned.
The applicable subheading for the CD Jewel Cases, Model Number 10384, will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods…boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the Slim Jewel Cases, Model Number 10378, the DVD Cases, Model Number 11236, and the Double Slim DVD Cases, Model Number 11675, will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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