United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F82697 - NY F82749 > NY F82731

Previous Ruling Next Ruling
NY F82731

February 22, 2000



TARIFF NO.: 4202.92.9050; 4202.99.9000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
5995 Opus Parkway, Suite 201
Minnetonka, MN 55343

RE: The tariff classification of CD holders from China.

Dear Mr. Anderson:

In your letter dated February 2nd, 2000 you requested a classification ruling.

Item V4351K, "Roto CD Holder", is of clam shell design and constructed of molded plastics. The interior is fitted with ten individual compact disc holders. Each is designed to securely hold one disc. The case has a latch which secures the contents and a flat base which permits the case to be placed upright. The case is designed to be used as a travel case as well as a storage system in the home, office or other location. The outer cover is printed "Monterey Playa Hotel" indicating use in a hotel when traveling.

Item V4416K, "Vylon CD Holder", has an exterior surface of compact PVC plastic sheeting which has woven textile backing. The case is secured by a flap cover with a velcro closure, and incorporates a wrist strap, neck strap and a zippered exterior pocket of fishnet. This CD Case has six sleeves, which can hold up to 12 individual CDs.

In Totes, Incorporated v. United States, 18 C.I.T. 919, 865 F. Supp. 867 (1994), aff'd.69 F.3d 495 (Fed. Cir. 1995), the Court of International Trade held that the essential characteristics and purposes of the heading 4202 exemplars are to organize, store, protect and carry various items. The CD storage cases are specially shaped and internally fitted to organize, store, protect, and carry compact discs. Each is, therefore, prima facie classifiable within the first half of heading 4202, HTSUS.

We next consider whether the case may be classifiable in a heading other than 4202, HTSUS, and we examine heading 3926 as the most likely competing heading. Chapter 39, HTSUS, covers plastics and articles thereof. Heading 3926 provides for "Other articles of plastic and articles of other materials of headings 3901 to 3914." In pertinent part, note 2(ij) to chapter 39, HTSUS, states "This chapter does not cover:trunks, suitcases, handbags or other containers of heading 4202."

Since the exclusionary note to chapter 39, HTSUS, does require that other GRI not be used to determine classification, the fact that the case is prima facie classifiable in heading 4202, precludes classification of the cases under heading 3926, HTSUS. See HQ 959791 and HQ 959792, issued February 11, 1997. The above analysis was reiterated and fully supported in a decision by the Court of International Trade in Avenues in Leather v. United States, Slip Op. 98-54, decided April 24th, 1998.

The applicable subheading for V4351K will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache casesother. The duty rate will be 20% ad valorem.

The applicable subheading for V4416K will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache casescases designed to protect and transport compact disks (CD's), cassette players an/or cassettes. The duty rate will be 18.6% 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 212-637-7091.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: