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NY J81363

February 21, 2003

CLA-2-85: RR: NC: 1:108 J81363


TARIFF NO.: 8523.13.0040

Mr. Mark Roberts
Media Mastr Computer Products Inc.
1053 Thomas Busch Highway
Pennsauken, NJ 08110

RE: The tariff classification of a VHS cassette tape from Hong Kong.

Dear Mr. Roberts:

In your letter dated January 30, 2003 you requested a tariff classification ruling.

The item in question (sample provided) is a blank, unrecorded T-160 VHS cassette tape. The tape is 8mm wide and is designed for use with a video-recording device for the purpose of taping video events. The tape is prepared for this purpose and is totally unrecorded.

You have indicated that you had received a tentative classification for this item under HTS provision 8524.53.1080. This provision however covers recorded media, specifically video tape recordings. This particular item however is not recorded in any manner and cannot be considered as recorded media but rather as prepared unrecorded media for the purpose of classification.

The applicable subheading for the blank T-160 VHS cassette tape will be 8523.13.0040, 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: Magnetic tapes: Of a width exceeding 6.5mm Suitable for video recording: In cassettes. 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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