CLA-2-42:RR:NC:TA:341 H87705

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd., #202
Los Angeles, CA 90045

RE: The tariff classification of a compact disk holder from China.

Dear Mr. Liu:

In your letter dated February 5, 2002, on behalf of King Power Enterprises, Inc., you requested a tariff classification ruling for a compact disk holder.

The sample submitted is identified as item M-24C. The item is a compact disk holder manufactured of hard molded plastic with double zippered closures. The interior is specially shaped and designed with 12 soft plastic sleeves; each can hold 2 compact disks. The holder is circular in design measuring approximately 6” in diameter.

The applicable subheading for the compact disk holder will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, other, other, other, other. The rate of duty will be 20 percent ad valorem.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division