CLA-2-39:S:N:N6:221 892740
Ms. Theresa L. Bennett
John S. James Co.
P.O. Box 1017
Charleston, S.C. 29402
RE: The tariff classification of cassette and compact disc cases.
Dear Ms. Bennett:
In your letter dated November 18, 1993, on behalf of Sonopress, Inc., you requested a tariff classification ruling.
The cassette and compact disc cases are composed of plastics. These cases are the types of cases in which audio cassette tapes and compact discs are typically sold. The compact disc case, or jewel box, as it is known, and the compact disc tray will be imported separately and combined after importation. The country of origin was not stated in your letter. The rates shown below are those applicable to countries eligible for Most Favored Nation treatment. As you requested, your samples are being returned.
The applicable subheading for the cassette and compact disc cases 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 compact disc tray will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport