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NY K80348

November 4, 2003

CLA-2-85:RR:NC:1:108 K80348


TARIFF NO.: 8524.39.4000

Mr. Robert A. Monath
Attorney At Law
1131/2 West Council Street
Salisbury, North Carolina 28144

RE: The tariff classification of DVDs from the United Kingdom.

Dear Mr. Monath:

In your letter dated October 23, 2003, on behalf of your client Slep-Tone Entertainment Corporation d/b/a/ Sound Choice, you requested a tariff classification ruling.

The items in question are DVDs (samples provided and to be returned). These DVDs are recorded media with the characteristics of instructions, data, sound and image. They are recorded in a machine readable binary form and provide interactivity to the user. They are entitled Karaoke DVD Country Party Songs and Teen Hits. These particular DVDs can be used and played on a DVD drive of an ADP machine as well as a Karaoke machine and DVD player. They display performance tracks with both music and on-screen text and also vocal demonstration tracks. The user can interact by choosing any song or display text.

The applicable subheading for the DVDs 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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