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NY R04269

July 17, 2006

CLA-2-39:RR:NC:SP:221 R04269


TARIFF NO.: 3924.90.5500

Ms. Erin A. Barclay
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503

RE: The tariff classification of CD albums from China.

Dear Ms. Barclay:

In your letter dated June 22, 2006, you requested a tariff classification ruling.

A photograph was provided with your letter. The product (model # Leeds HCDM-60) consists of three small albums and a box. The albums and box will be packaged, imported and sold at retail as a set designed to provide household storage for CDs and DVDs. The box, which is designed to hold the three CD albums, is open at the front so that the albums may be slipped in and out. It measures 6 inches by 6 inches by 5.75 inches and is composed of cardboard covered with PVC sheeting and lined with nylon. Each of the three plastic albums contains 10 plastic pages, each page capable of holding two CD’s, for a total capacity of 60 CD’s. The album covers are composed of cardboard covered with PVC sheeting. The CD albums and the box will be classified together as a set in the heading applicable to the article which imparts the essential character of the set. In this instance, the CD albums impart the essential character of the set, and the plastic pages impart the essential character of the CD albums.

The applicable subheading for the CD album set will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 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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