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NY R03506

April 14, 2006

CLA-2-39:RR:NC:SP:221 R03506


TARIFF NO.: 3926.10.0000

Mr. Troy D. Crago
Atico International (USA), Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of “Slim CD Jewel Cases” from China.

Dear Mr. Crago:

In your letter dated March 22, 2006, on behalf of Corporate Express, you requested a tariff classification ruling.

Photographs were provided with your letter. The Slim CD Jewel Cases (Item Numbers W092GA00001, W092GA00002, W092GA00003, W092GA00004 and W092GA00010) are composed of molded plastics. They are imported empty in retail packages containing various quantities of jewel cases, and are used for the storage of CD’s, CD-ROM’s and DVD’s.

You suggest classification in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for office and school supplies of plastics, although you note that in other rulings jewel cases have been classified in subheading 3923.10.0000, HTSUS, the provision for articles used for the conveyance or packing of goods. The jewel cases classifiable in subheading 3923.10.00000, HTSUS, are of a type used for packing and conveying CD’s to be sold at retail. The jewel cases of your inquiry are of sufficiently substantial construction to be used for long-term storage of the contents. They are approximately half the thickness of the typical jewel cases sold with CD’s at retail, and they allow the user to store twice as many CD’s in the same space. These cases are sold empty at retail in various stores, such as office and stationery stores.

The applicable subheading for the SLIM CD Jewel Cases will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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