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NY R00674

August 11, 2004
CLA-2-85:RR:NC:1:108 R00674


TARIFF NO.: 8471.70.6000; 8523.90.0000; 8524.39.4000

Ms. Kelly Studer
Ricoh Corporation
5 Dedrick Place
West Caldwell, NJ 07006

RE: The tariff classification of a DVD drive set from Japan.

Dear Ms. Studer:

In your letter dated August 4, 2004, you requested a tariff classification ruling.

The subject merchandise, base on the submitted information, consists of the following kit: a DVD recordable drive, originating from Malaysia, that will be installed in a PC; mounting screws originating from Japan; a Quick Guide booklet and a flyer for the end-user’s registration, all originating in Japan; a DVD blank media, originating in Taiwan, that is prepared for recording; and software to operate the DVD drive and a user’s manual on a CD-Rom, all originating in Japan. The DVD software and CD-ROM are stated to reproduce data, instructions, and writing software without sound. It is noted that the DVD drive and the DVD blank media, originating from Malaysia and Taiwan, respectively, will be shipped to Japan where they are packaged with the above-stated Japanese components for export to the United States. This kit will be imported in a manner suitable for sale directly to users without repacking.

The DVD recordable drive kit as noted above would meet the definition of a set as per the General Rule of Interpretation 3 (b). The essential character of this set would be imparted by the DVD drive. Noting Legal Note 6 to Chapter 85 of the HTS, the DVD operating software and the CD-Rom instructional software would be separately classifiable as recorded media, while the prepared DVD blank media would be separately classifiable as prepared unrecorded media.

The applicable subheading for the DVD recordable drive set, excluding the recorded and prepared unrecorded media, will be 8471.70.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: other storage units: not assembled in cabinets for placing on a table, desk, wall, floor or similar place. The rate of duty will be free.

The applicable subheading for the prepared unrecorded DVD blank media will be 8523.90.0000, HTS, which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: Other. The rate of duty will be free.

The applicable subheading for the DVD operating software and the CD-ROM instructional software will be 8524.39.4000, 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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