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NY N007725




March 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a security CD box from China.

Dear Ms. Davidson:

In your letter dated February 26, 2007, you requested a tariff classification ruling.

A sample was provided with your letter. The Security CD Box, SKU #10040964, is designed to hold and file CD’s and/or DVD’s. The CD file system functions like a small file cabinet with hanging folders. It is composed of polypropylene plastic and has a steel lock and key to secure the contents. The drawer slides open when a button below the lock is pressed. The box includes 40 double sided CD sleeves made with a nonwoven polypropylene middle layer with clear plastic sleeves on each side. At the top of each sleeve is a numbered label for identifying the contents. The front sleeve includes a paper insert for indexing the 80 numbered CD slots. Each sleeve has a semi-rigid plastic strip secured inside a channel at the top of the sleeve. The strip has a slot on each side and acts as a hanging rod, allowing the CD sleeves to hang onto the sides of the drawer and glide back and forth. The box measures approximately 7 inches in width by 7 inches in height by 9 inches in depth.

The applicable subheading for the security CD box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office 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.

Sincerely,

Robert B. Swierupski
Director,

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