CLA-2-39:OT:RR:NC:N4:415
Leslie W. Polgar
Freight Expediters, Inc.
6920 Engle Road
Middleburg Heights, OH 44130
RE: The tariff classification of media storage sleeves from China.
Dear Ms. Polgar:
In your letter dated January 16, 2025, you requested a tariff classification ruling on behalf of your client, Univenture, Inc.
Images and product literature were provided in lieu of samples.
The five products under consideration are sleeves used to store media discs, such as CDs and DVDs. Item number 14429 stores one disc, item number 14430 stores two discs, item number 14431 stores three discs, and item number 14432 stores four discs. These sleeves feature margin holes and are intended to be used with media storage binders. Item number 27031 stores one disc and features an adhesive backing allowing it to be attached to a desired surface. All five sleeves are made from polypropylene plastic and have a spun-bond non-woven protective liner.
You propose classification of these media sleeves in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as “[o]ffice or school supplies,” of plastic. We disagree. Subheading 3926.10.0000, HTSUS, is a principle use provision, and based on modern use, media discs are currently less commonly used in business or school applications as compared to past decades. Also, your request demonstrates that these sleeves are sold on general internet marketplaces that do not dictate the products’ use as exclusively or principally for an office or school environment. We note that the sleeves’ design can hold any disc of similar size whether it be music CDs, movie DVDs, or video game discs, in addition to the discs for office or school use. As such, these sleeves will be classified later within heading 3926.
As these media sleeves, item numbers 14429, 14430, 14431,14432, and 27031, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9989, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9989, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 3926.90.9989, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division