CLA-2 RR:CR:TE 961457 GGD
Peter T. Middleton, Esquire
Middleton & Schrull
44 Mall Road, Suite 208
Burlington, Massachusetts 01803-4530
RE: Revocation of Port Ruling Letter (PD) C83815; Compact Disk
Carrying Case; Outer Surface of Textile Materials, Not
Sheeting of Plastic
Dear Mr. Middleton:
In PD C83815, issued to you February 20, 1998, on behalf of
your client, The Gem Group, a compact disk case with an outer
surface of nylon was classified in subheading 4202.92.9050,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for "Trunks...binocular cases, camera
cases, musical instrument cases...and similar containers...:
Other: With outer surface of sheeting of plastic or of textile
materials: Other: Other, Other: Cases designed to protect and
transport compact disks (CD's), CD ROM disks, CD players,
cassette players and/or cassettes," with an applicable duty rate
of 19 percent ad valorem. We have reviewed that ruling and have
found it to be in error. Therefore, this ruling revokes PD
C83815.
FACTS:
In PD C83815, style number 6160 was described as a padded CD
case with an outer surface of nylon. The case measured
approximately 6-1/2 inches in height by 6-1/2 inches in width by
2 inches in depth and contained a bound booklet of 12 sleeves and
a zippered opening which allowed the article to lie flat.
-2-
ISSUE:
Whether the article is properly classified in subheading
4202.92.9050, HTSUSA, as a case with outer surface of sheeting of
plastic; or in subheading 4202.92.9025, HTSUSA, as a case with
outer surface of textile materials, of man-made fibers.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Heading 4202, HTSUS, provides, in part, for camera cases,
musical instrument cases, and similar containers. Although CD
cases are not expressly listed as an exemplar of heading 4202,
Customs has held that CD cases are classifiable as being
"similar" to the containers of the heading. While subheading
4202.92.9050, HTSUSA, provides specifically for CD cases, only CD
cases with an outer surface composition of other than textile
materials are classifiable in the provision. Since style no.
6160 is described as a CD case with an outer surface composed of
nylon, it is properly classified in subheading 4202.92.9025,
HTSUSA.
HOLDING:
The CD case identified as style no. 6160, is classified in
subheading 4202.92.9025, HTSUSA, textile category 670, the
provision for "Trunks...binocular cases, camera cases, musical
instrument cases...and similar containers...: Other: With outer
surface of sheeting of plastic or of textile materials: Other:
Other, With outer surface of textile materials: Other: Of man-made fibers." The general column one duty rate is 19 percent ad
valorem.
-3-
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
PD C83815, issued February 20, 1998, is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division