CLA-2-48:OT:RR:NC:N1:130
Mr. John Nourijanian
Armen Cargo Services
15036 182nd St.
Springfield Gardens, NY 11413
RE: The classification of record sleeves from China
Dear Mr. Nourijanian:
In your letter, dated September 1, 2023, you requested a binding classification ruling on behalf of your client, A to Z Media. The request sought the tariff classification of record sleeves. Product information and photos were submitted for our review.
The item under consideration is item H1918-V2 “Vinyl Jacket”, a printed record sleeve used to contain a vinyl audio record. The record sleeve is constructed of paperboard that has been printed with multiple images. The sleeve is punched with several small circular holes into which small light-emitting diode (LED) lights are inserted for enhancement of the printed images. There is a printed circuit board, battery, and speaker fitted into the sleeve. The LED lights decorate the record sleeve and the speaker plays a short song.
The Explanatory Notes to the Harmonized System (ENs) explain that Heading 4819, Harmonized Tariff Schedule of the United States (HTSUS), “covers containers of various kinds and sizes generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value.” Record sleeves are specifically named amongst such containers. Customs and Border Protection’s ruling history has established that added decorative LED lights and an audio player feature do not alter the item’s identity as a record sleeve (see New York rulings I88762 and L81891).
The applicable subheading for the record sleeve will be 4819.50.3000, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Record sleeves. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.50.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4819.50.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division