United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 881836 - NY 882409 > NY 882125

Previous Ruling Next Ruling
NY 882125

CLA-2-85:S:N:NIS:108 882125


TARIFF NO.: 8524.90.4080

Ms. Linda Campanian
Milne & Craighead Customs Brokers (USA) Inc. 200 International Blvd., P.O. Box 2
Sweetgrass, MT 59484

RE: The tariff classification of Abacus II Multi-User Accounting System from Canada.

Dear Ms. Campanian:

In your letter dated January 11, 1993, on behalf of your client Abacus Accounting Inc., you requested a tariff classification ruling.

The imported item is described as an Abacus II Multi-User Accounting System. The merchandise consists of nine floppy disks containing pre-recorded programs and a user's manual. The goods are put up in sets for sale at retail. The essential character of the set is given by the disks.

The applicable subheading for the Abacus II Multi-User Accounting System containing nine floppy disks will be 8524.90.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for other recorded media. The rate of duty will be 9.7 cents per square meter of recording surface.

Goods classifiable under subheading 8524.90.4080, HTS which have originated in the territory of Canada, will be entitled to a 4.8 cents square meter of recording surface rate of duty under the United States-Canada Free Trade Agreement (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)


Jean F. Maguire
Area Director

Previous Ruling Next Ruling