CLA-2-42:OT:RR:NC:N4:441
Eric James
Distribution Manager
Half Price Books
2700 Lone Star Drive
Dallas, TX 75212
RE: The tariff classification of a CD/DVD case and shopping-style tote bags from China
Dear Mr. James:
In your letter dated April 3, which was received in this office June 1, 2015, you requested a tariff classification ruling. You have submitted three samples, which we are returning to you.
Item number 1210186 is a case for compact and digital video discs. The case is constructed with an outer surface of man-made textile material. It has a zipper closure and a handle. The interior has sleeves fitted for approximately 120 compact discs. It measures approximately 6.5” (W) x 11” (H) x 3.5” (D). The CD/DVD Disc Organizer is designed to provide storage, protection, organization, and portability to compact and digital video discs.
Item number 1404384 is a shopping-style tote bag constructed with an outer surface of non-woven polyethylene terephthalate (PET), a man-made textile material. It is designed to provide storage, protection, portability, and organization to its contents. The bag has a main compartment with no additional features, an open top and two carrying handles. The tote bag is of a durable construction and suitable for repetitive use. It measures approximately 18.5” (W) x 15.25” (H) x 5.75” (D).
Item number 1404389 is a shopping-style tote bag constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, portability, and organization to its contents. The bag has a main compartment with no additional features, an open top and two carrying handles. The tote bag is of a durable construction and suitable for repetitive use. It measures approximately 13” (W) x 12.75” (H) x 4.5” (D).
You suggested a classification for the CD/DVD Disc Organizer under subheading 4202.92.9050 Harmonized Tariff Schedule of the United States (HTSUS). That classification is reserved for CD cases that have an outer surface of materials other than textile. Therefore, because item number 1210186 has an outer surface of man-made textile material, it must be classified elsewhere.
You suggested classification for item number 1404389 under subheading 3923.21.0095, HTSUS. However, Chapter 39 Legal Notes 2 (m) excludes goods classifiable in Heading 4202, from classification within the chapter. The article in question is of durable construction and suitable for repetitive use and it is akin to items classified in Heading 4202. It is, thus, excluded from classification in Chapter 39. You made an alternative suggestion for classification under 4202.92.3031, HTSUS. That classification is for articles with an outer surface of man-made textile material. Item number 1404389 has an out surface of sheeting of plastic.
The applicable subheading for Item number 1210186, the CD/DVD Disc Organizer, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers, containers and cases, of textile materials, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6% ad valorem.
The applicable subheading for Item number 1404384 will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The general rate of duty will be 17.6% ad valorem.
The applicable subheading for Item number 1404389 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, other. The general rate of duty will be 20% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division