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NY J83870

May 28, 2003

CLA-2-39:RR:NC:SP:221 J83870


TARIFF NO.: 3923.10.0000; 3926.10.0000; 4202.99.9000; 8523.90.0000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of CD’s, CD jewel cases, protectors, and carrying cases from China.

Dear Ms. Liu:

In your letter dated April 21, 2003, you requested a tariff classification ruling.

Samples were provided with your letter. Item #W17K0214, referred to as a plastic CD protector in your letter, measures 3 ½ inches by 3 ½ inches, and is actually designed for the protective storage of a floppy diskette. Item #W17G1309 is a plastic CD jewel case. Item #W17G1240 is a CD carrying case. It is composed of plastic and has six polypropylene plastic pockets, each designed to hold two CD’s. Item #W17G1232 is the same as Item #W17G1240, except that it does not have the polypropylene plastic pockets. In addition, it will be imported with 5 unrecorded CD’s. The CD’s are classified separately from the case. As you requested, the samples are being returned.

The applicable subheading for the CD jewel case (Item #W17G1309) will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the protective storage case for diskettes (Item #W17K0214) will be 3926.10.0000, HTS, which provides for other article of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the CD carrying case with the polypropylene pockets (Item #W17G1240) and the CD carrying case without the polypropylene pockets (Item #W17G1232) will be 4202.99.9000, HTS, which provides for cases, other, other, other. The rate of duty will be 20 per cent ad valorem.

The applicable subheading for the unrecorded CD’s will be 8523.90.0000, HTS, which provides for prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: other. The rate of duty will be free.

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 646-733-3023.


Robert B. Swierupski

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