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NY N026437




May 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 3924.90.5600

Mr. Gary D. Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a CD/DVD file box and CD/DVD storage album set from China.

Dear Mr. Hollis:

In your letter dated April 18, 2008, you requested a tariff classification ruling.

Photographs were provided with your letter. Article CDTB-120 is a CD filing box made of clear molded plastics designed for filing up to 120 CDs or DVDs. It includes 120 colored storage sleeves that hang from the sides of the box much like hanging files. Article CDAR-24 is a three-album storage set designed to hold up to 72 CDs or DVDs. Each album has 12 storage sleeves that have a clear plastic pocket on each side to hold 24 discs. The three albums fit into a slip case. The CD albums and the case they fit into have an exterior surface of polyvinyl chloride plastic sheeting.

The applicable subheading for the plastic disc filing box, article CDTB-120, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the three-album storage set, article CDAR-24, will be 3924.90.5600, HTSUS, which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 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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