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NY 855581

CLA-2-85:S:N:NIS:108 855581


TARIFF NO.: 8524.23.2000

Mr. C. A. Moore
Tamarack Creek Communications Inc.
1155 Wellington Street West
Montreal, Quebec H3C1V9 Canada

RE: The tariff classification of a family Christmas carolling outfit from Canada.

Dear Mr. Moore:

In your letter dated August 16, 1990 you requested a tariff classification ruling.

The item is an audio cassette of Christmas carols and corre- sponding song sheet put up in a set for retail sale. Goods put up in sets for retail sale are classified according to the component that gives them their essential character. In this case, the essential character of the set is given by the audio tape.

The applicable subheading for the family Christmas carolling outfit will be 8524.23.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tapes and other recorded media. The rate of duty will be 9.7 cents per square meter of recording surface. Goods classifiable under subheading 8524.23.2000, HTS, which have originated in the territory of Canada, will be entitled to a 7.7 cents per 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). 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
Area Director

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