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NY E89706

December 14, 1999

CLA-2-39:RR:NC:SP:221 E89706


TARIFF NO.: 3919.90.5060

Mr. Eric D. Garulay
KMA Corporation
310 South Street
Plainville, MA 02762

RE: The tariff classification of “CD Audio Guardz” damage protection film.

Dear Mr. Garulay:

In your letter dated November 3, 1999, you requested a tariff classification ruling.

A sample was provided with your letter. The “CD Audio Guardz” is a damage protection film used to protect compact discs from scratches and dirt. The plastic film, which is circular and cut to the size and shape of a compact disc, is self-adhesive around a small portion of the hole at the center and can be easily attached to a compact disc through gentle pressure. The film is laser transparent and can make some scratched discs usable. The film is packaged five to a jewel case. You did not state the country of origin. The rate of duty provided below is the rate applicable to this product when made in a country with which the United States has Normal Trade Relations.

The applicable subheading for the CD Audio Guardz damage protection film will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls...other. The rate of duty will be 5.8 percent ad valorem. The rate of duty will remain unchanged in 2000.

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.


Robert B. Swierupski

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