CLA-2-44:RR:NC:2:230 K84077
Mr. Christopher J. Martin
FedEx Trade Networks
Transport & Brokerage
850 Southwest 7th Street, Suite 100
Renton, WA 98055-2979
RE: The tariff classification of disc storage products from China
Dear Mr. Martin:
In your letter dated March 9, 2004, on behalf of the importer Allsop Inc., you requested a tariff classification ruling.
The ruling was requested on three disc storage products. Samples of the products were submitted, which will be returned to you as you requested.
The first product is a wooden container with internal dividers, designed to hold 76 compact discs (CDs) or 36 digital video discs (DVDs). The sample is an open rectangular container similar to a box without a top, which measures approximately 17” long by 11” wide by 5-1/2” high. The ends of the container have openings for use as handles. Beneath one of the handles is a metal label frame. The inside of the container is divided into four equal compartments. The storage container is made entirely of wood and finished with a dark reddish brown paint. An attached label identifies the product as “Disc storage for music, movies & games, style #00000 (UPC # 35286 00000)”.
The applicable subheading for the wooden disc storage container will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The second product is an album with inner sleeves designed to hold CDs or DVDs. This product is identified as item # 28429. The sample consists of an album in a slipcase. The album cover and the slipcase are made of paperboard and covered with textile fabric. A metal frame for a label is affixed to the spine of the album cover. The sleeves are double sided, made of plastic sheeting with an inner divider made of spun-bonded textile material. The packaging describes the product as a CD album for music, movies, games and photo discs. The album is of a type principally used in the home. The plastic pages impart the essential character of this album.
The applicable subheading for the disc storage album, item #28429, will be 3924.90.5500, HTSUSA, which provides for other household articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem.
The third product is a knocked-down file storage box, designed to hold 38 CDs or 18 DVDs. The sample is a folded box with a packaging label describing it as “Disc storage - collapsible storage for CDs, DVDs & more, style #00000 (UPC #35286 00000)”. When unfolded, the box measures approximately 10-1/2” long by 8-1/2” wide by 6” high. The box is made of paperboard and has an outer surface of colored heavy weight paper. A metal label frame is affixed to one end.
The applicable subheading for the paperboard disc/file storage box will be 4819.60.0000, HTSUSA, which provides for box files, letter trays and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. The rate of duty will be free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division