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NY I82949

June 19, 2002

CLA-2-42:RR:NC:3:341 I82949


TARIFF NO.: 4202.92.9026

Susan D. Klingbeil
Customs Compliance Manager North America
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of CD Cases with Wall Mount Rack from Vietnam

Dear Ms. Klingbell:

In your letter dated May 29th, 2002 you requested a classification ruling.

The submitted sample is identified as style 90028957, Hejan CD Case. It consists of three hand held CD cases with handles and a metal wall mount rack. The CD cases are wholly made-up of man-made textile materials and are cube shaped. . Each has a zipper closure that opens on three sides. The top handle is designed so that the case can be mounted on the metal wall rack.. The wall rack is wholly of metal. It has three brackets that are designed to securely hold the CD cases by slipping the top handle over the bracket.

In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

In this instance GRI 3 is applicable. Its relevant portions read as follows:

The heading that provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete description of the goods. Mixtures, composite goods consisting of different materials or made up of different components . . . which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes (EN) are the official interpretation of the Harmonized System at the international level. The EN for GRI 3(b) reads in pertinent part as follows:

The factor that determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In this instant, the CD carrying cases of man-made fiber textile materials are classifiable in tariff number 4202.92.9026 which provides, in part, for other cases with outer surface of textile materials, of man-made fibers. The metal wall rack is classifiable in subheading 8302.50 .0000 that provides for Hat-racks, hat pegs, brackets and similar fixtures.

The role of the CD carrying cases is paramount. The function of the rack is subsidiary to the function of the cases, which is to provide storage, protection, organization and portability for the CD’s. Consequently, the CD cases give the entire article its essential character.

The applicable subheading for the Hejan CD Case, style number 90028957, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for other containers or cases, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made fibers. The duty rate will be *.

Articles classified within 4202.929026 fall within textile category designation 670. Based upon international textile trade agreements products of Vietnam (are ) (are not) subject to and the requirement of a .

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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