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NY 802672

October 26, 1994

CLA-2-49:S:N:N8:234 802672


TARIFF NO.: 4901.99.0092; 8524.21.3040

Mr. David N. Ross
Ross and Associates
3 Timbertrail Crescent
Aurora, ON CANADA L4G 4V1

RE: The tariff classification of printed books with recorded audio tapes, from Canada.

Dear Mr. Ross:

In your letter dated October 7, 1994, you requested a tariff classification ruling.

You provided the following summary of the circumstances and products in question:

Our firm provides customer and market information to automobile manufacturers and their dealers. We typically conduct telephone interviews from our location in Aurora, Ontario, Canada, with people who shopped at a car dealership to obtain their opinions and comments about their shopping experience. We audio tape each interview, with the interviewee's permission, and provide these interview recordings (on 1 or 2 90-minute cassette tapes per report) as well as written summaries of the interviews to our clients.

A "sample report," representative of the product to be imported into the United States, was submitted and will be retained for reference. It is a spiral-bound book containing 29 pages of printed text, in question-and-answer format, constituting summaries of ten different interviews. Attached to the inside of the back cover is a plastic pouch containing an audio cassette tape which is said to be recorded with the actual corresponding interviews.

The applicable tariff provision for the bound, printed report book will be 4901.99.0092, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed books, containing 5 or more pages each, but not more than 48 pages each (excluding covers). The general rate of duty will be free.

The applicable tariff provision for the tape will be 8524.21.3040, HTSUSA, which provides for recorded magnetic tapes of a width not exceeding 4 mm: sound recordings on cassette tapes. The general rate of duty will be 9.7 cents per square meter of recording surface.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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