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NY J80045

January 16, 2003

CLA-2-85:RR:NC:1:108 J80045


TARIFF NO.: 8523.90.0000 8524.39.4000

Mr. James Wisler
Masque Publishing
7006 S Alton Way, Bldg. A
Englewood CO 80112

RE: The tariff classification of both prepared unrecorded media and recorded software from Hong Kong.

Dear Mr. Wisler:

In your letter dated January 7, 2003 you requested a tariff classification ruling.

The items in question are both prepared unrecorded software and recorded software. Each are on a CD-ROM (samples provided) and are intended to be sold at retail for entertainment usage on a computer.

The unrecorded CD-ROM is properly prepared for use with an ADP machine for the purpose recording (burning) information onto it from the computer’s disc drive. Based upon the information provided the unrecorded CD-ROM is properly formatted and prepared for the recordation process.

The recorded CD-ROM software program is able to reproduce on an ADP machine representations of instructions, data, sound and image and provides interactivity by the user.

The applicable subheading for the prepared unrecorded CD-ROM will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37. The rate of duty will be free.

The applicable subheading for the fully recorded CD-ROM software program will be 8524.39.4000, 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: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be free.

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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