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NY 805021

January 4, 1995

CLA-2-39:S:N:N6:221 805021


TARIFF NO.: 3926.95.9890; 9802.00.8065

Mr. Daniel R. Wall
Expeditors International of Washington, Inc. 4912 Lima Street
Denver, Colorado 80239

RE: The tariff classification of a plastic insert for a CD wallet from China, Hong Kong or the Philippines.

Dear Mr. Wall:

In your letter dated December 6, 1994, on behalf of Case Logic, Inc., you requested a tariff classification ruling.

The sample submitted with your ruling request is a compact disc (CD) wallet insert consisting of plastic sleeves and covers. The insert will be imported without the wallet; it will be attached to a wallet after importation. All the materials of the insert (the front cover, sleeves, back cover, caps and posts) are said to be made in the United States and assembled in one of the countries listed above.

The assembly process consists of placing the plastic pages between the plastic covers and binding them through the use of the plastic posts which are placed through the holes in the covers and pages. The caps are then secured to the posts.

The applicable subheading for the plastic inserts will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

You have also inquired about an exemption of duty for goods that contain components of American origin that have been assembled abroad. Subheading 9802.00.8065, HTS, provides for a
partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

The assembly of the components to form the plastic insert is an assembly operation which meets the three criteria listed above. Therefore, the plastic inserts are eligible for a partial duty exemption under subheading 9802.00.8065, HTS. The inserts are dutiable upon the full value of the imported article, less the cost or value of such products of the United States.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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