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NY K88994

September 15, 2004

CLA-2-49:RR:NC:2:234 K88994


TARIFF NO.: 4911.99.8000

Mr. Keith O’Leary
Trade Analyst
Vastera Ltd.
Regus House, 268 Bath Road
Slough, Berkshire SL1 4DX
United Kingdom

RE: The tariff classification of a “Software License” from United Kingdom

Dear Mr. O’Leary:

In your letter dated August 28, 2004, you requested a tariff classification ruling for a single piece of paper “detailing the rights of the software user.” It is entitled, “Software License,” a reproduction of which was supplied.

(The document is an almost exact copy of a “Software Registration Certificate,” previously furnished.)

It is essentially a list of restrictions and prohibitions: “user rights only on a non-exclusive and non-transferable basis”; “use only on the Equipment on which it is supplied”; “sub-licensing restrictions”; “prohibition on the reproduction, modification of software”; etc.

It does not, as did the license of HQ 951887, to which you refer, “confer ownership of, or entitlement to, certain financial interests, goods or benefits named therein”.

The applicable subheading for the “Software License” of this request will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain specified kinds). 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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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