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NY 887914




July 13, 1993

CLA-2-39:S:N:N6:221 887914

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590; 3924.90.5500

Ms. Vickie Dawe
Multi Video, Inc.
220 Woodfield, Rd.
Toronto, Ontario, Canada, M4L 2W7

RE: The tariff classification of the "E-ZEE Browzer" and video library cases from Canada.

Dear Ms. Dawe:

In your letter dated June 23, 1993, you requested a tariff classification ruling.

Both the E-ZEE Browzer and the video library cases are constructed entirely of plastics. The video library case is used to store and protect a single video cassette. The E-ZEE Browzer is used as a merchandising tool to display video boxes in retail stores. It consists of a hard plastic frame in which a knocked down video box can be placed, a clear protective plastic protective sleeve through which the video box can been seen, and two hard clear plastic clips to insert into the browzer rail. The E-ZEE Browser allows customers to browse through those films for rent or sale, while saving shelf space since the video box can be displayed in knock-down form.

You have supplied pictures of various video display cases. One of the pictures shows a floor standing case. This picture, however, does not fit the description of the article you plan to import, and this ruling does not cover any floor standing cases.

The applicable subheading for the plastic video library case will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic E-ZEE Browzer 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.

Goods classifiable under subheading 3924.90.9590, HTS, which have originated in the territory of Canada, will be entitled to a 1.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada will be entitled to a 2.6 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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