HQ 954714: Classification of a compact disc case from Hong Kong.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954714

                        January 10, 1994

CLA-2 CO:R:C:T 954714 ch

CATEGORY:  Classification

TARIFF NO.:  4202.92.9040

Candice Matras
Supreme Import
3601 West Commercial Boulevard
Fort Lauderdale, Florida  33309

Re:  Classification of a compact disc case from Hong Kong.

Dear Ms. Matras:

     This is in response to your letter of July 22, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a compact
disc holder.  A sample was provided to this office for
examination.

FACTS:

     The submitted sample is a compact disc holder which is
designed to organize, store and protect its contents for travel. 
The holder features a bi-fold style with a zipper closure.  It
measures approximately six inches square and has been fitted with
five clear plastic removable pages to hold compact discs.  The
article is manufactured of polyvinyl chloride plastic sheeting
outer surface, a center layer of foam and an inner layer of
polyvinyl chloride.  

ISSUE:

     What is the proper tariff classification for the compact
disc holder?

LAW AND ANALYSIS:

     Heading 4202, HTSUSA, provides for the following:

     Trunks, suit-cases, vanity-cases, executive-cases,
     briefcases, school satchels, spectacle cases, binocular
     cases, camera cases, musical instrument cases, gun
     cases, holsters and similar containers; travelling-
     bags, toilet bags, rucksacks, handbags, shopping-bags,
     tobacco-pouches, tool bags, sports bags, bottle-cases,
     jewellery boxes, powder-boxes, cutlery cases and
     similar containers, of leather or of composition
     leather, of sheeting of plastics, of textile materials,
     of vulcanised fibre or of paperboard, or wholly or
     mainly covered with such materials or with paper.

Compact disc holders are not specifically described by the
exemplars of this heading.  However, they are classifiable within
heading 4202 if they are similar to containers of the first or
second part of the heading.

     We have concluded that compact disc holders are similar to
containers of heading 4202 on numerous occasions.  For example,
in Headquarters Ruling Letter (HRL) 953459, dated May 6, 1993, we
observed that "[t]he heading cites containers of various designs
which have the common purpose of providing storage, protection
and a convenient mode of transportation."  See also HRL 953171,
dated February 26, 1993; HRL 953175, dated February 17, 1993; HRL
952487, dated December 29, 1992; HRL 951080, dated May 14, 1992. 
As the instant article is designed for storing and transporting
compact discs and resembles the merchandise at issue in the
foregoing ruling letters, it is classifiable in heading 4202,
HTSUSA.

HOLDING:

     The subject merchandise is classifiable under subheading
4202.92.9040, HTSUSA, which provides for trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels,
spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
traveling bags, toiletry bags, knapsacks, purses, map cases,
cigarette cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and similar
containers, of leather, of sheeting of plastics, of textile
materials, of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper:  other:  with
outer surface of sheeting of plastic or of textile materials: 
other:  other, other.  The applicable rate of duty is 20 percent
ad valorem.  

                         Sincerely,



                         John Durant, Director