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NY N020177

December 4, 2007



TARIFF NO.: 8523.40.3000

Mr. Richard Paul Jenkinson
Meadow View, Church Lane, Thornton Dale
Pickering, North Yorkshire YO18 7QL
United Kingdom

RE: The tariff classification of an audio CD-ROM from the United Kingdom.

Dear Mr. Jenkinson:

In your letter dated November 27, 2007, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is an audio CD-ROM that is composed of a single, original song, which is personalized with the gift recipient’s name recorded into the song. It is stated that this CD-ROM will be imported in a 14mm DVD box with full-color, personalized artwork on the cover of the box; it is also stated that this merchandise very often will be gift-wrapped.

The applicable subheading for this audio CD-ROM will be 8523.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: For reproducing sound only. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at 646-733-3014.


Robert B. Swierupski

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