CLA-2-39:RR:NC:SP:221 G87758
Ms. Kathleen Young
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503-7294
RE: The tariff classification of a CD case from the Philippines, China or Indonesia.
Dear Ms. Young:
In your letter dated February 16, 2001, you requested a tariff classification ruling.
A sample was provided with your letter. The product is a knockdown CD case composed of polypropylene sheeting. The case is approximately 5 ¼ inches in width, 5 ¾ inches in height and 2 inches in depth. The case is designed to store compact discs.
The applicable subheading for the CD case will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.
Articles classifiable under subheading 3926.10.0000, HTS, which are products of the Philippines or Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division