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NY I87828

October 23, 2002

CLA-2-85:RR:NC:1:108 I87828


TARIFF NO.: 8524.39.8000

Mr. Dennis Heck
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of CD-ROM software.

Dear Mr. Heck:

In your letter dated October 18, 2002 you requested a tariff classification ruling.

The item in question is a CD-ROM software program that contains various service manuals covering Yamaha products. The CD-ROM is designed to be used on an ADP system and provide the user with easy access to various service manuals of specific products. It contains the characteristics of instruction, data, and image and is interactive via the use of a mouse. It has been stated that this program does not possess the characteristic of sound. This office ran the provided sample and confirmed that the program lacked sound.

The applicable subheading for the CD-ROM software program will be 8524.39.8000, 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: Discs for laser reading systems: Other: Other. The rate of duty will be 2.7 percent ad valorem.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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