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NY 891695

November 4, 1993

CLA-2-39:S:N:N6:221 891695


TARIFF NO.: 3926.90.9590

Ms. Dee Vaidya
GEO Systems, Inc.
1627 Gasche Street
Wooster, Ohio 44691

RE: The tariff classification of floppy diskette shells from Canada.

Dear Ms. Vaidya:

In your letter dated October 11, 1993, you requested a tariff classification ruling.

Empty plastic shells for 3.5" floppy diskettes will be imported. You suggest classification in heading 3923, the provision for articles for the conveyance or packing of goods. You compare the plastic shells with CD jewel cases, which Customs has classified in heading 3923. A CD jewel case differs from the plastic shell in that the CD will be removed from the jewel case when the CD is used.

The applicable subheading for the plastic shell will be 3926.90.9590, 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.

Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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