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NY A84324

June 18, 1996



TARIFF NO.: 8524.91.0030

Mr. Michael P. Maxwell
10100 Santa Monica Boulevard
Suite 300
Los Angeles, California 90067

RE: The tariff classification of software from Ireland.

Dear Mr. Maxwell:

In your letter dated June 3, 1996 you requested a tariff classification ruling on behalf of the Microsoft Corporation.

This issue concerns the classification of a word processing applications software called "Microsoft Word". This item consists of seven programed 3.5 inch diskettes and its accompanying written instruction materials. It is packaged in a box, wrapped with shrink wrap, and set up for retail sale. As requested, your sample will be returned.

The applicable subheading for this software will be 8524.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other: for reproducing phenomena other than sound or image: prepackaged software for automatic data processing machines, of a kind sold at retail. The rate of duty will be 5.8 cents per square meter of recording surface.

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 Phil Carabetta at 212-466-5672.


Roger J. Silvestri

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