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NY N007735




March 26, 2007

CLA-2-39:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of CD sleeves from China.

Dear Ms. Davidson:

In your letter dated February 26, 2007, you requested a tariff classification ruling.

The sample provided with your letter is a package of 20 CD sleeves. Each CD sleeve consists of polypropylene plastic front and back pockets and a center divider composed of spunbonded nonwoven textile fabric. Each sleeve can hold either two CD’s or DVD’s, or one CD or DVD and the accompanying booklet. The sleeves measure 5 inches by 5 inches, and have a flat plastic rod along the top so that they can be hung in a file box.

You reference NY M82194 in which CD sleeves were classified in subheading 4819.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for record sleeves, of paper or paperboard. The product in that ruling was an envelope-like paper CD sleeve with a 4-inch diameter clear plastic window designed to allow a contained disc to be seen without removing it. The sleeve was sealed along three of its edges, while the fourth edge featured a non-gummed flap closure. The instant CD sleeves have a plastic pocket on each side, and contain no paper or paperboard components other than a label on the rod to identify the contents. The plastic pockets impart the essential character.

The applicable subheading for the CD sleeves will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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