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The tariff classification of a CD and book from Spain.
Issued November 8, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89086 (November 8, 1996)
Tariff classification
HTS codes: 4901.99.0070, 8524.32.0000
Product description
This item is a combination audio compact disc and book. The compact disc will produce sound only. Both the compact disc and book will be sold together.
CBP rationale
The applicable subheading for the compact disc will be 8524.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound and other . The applicable subheading for the book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other hardbound books.
Full text
NY A89086 November 8, 1996 CLA-2-85:RR:NC:1:108 A89086 CATEGORY: Classification TARIFF NOS.: 8524.32.0000; 4901.99.0070 Ms. Mary R. Lynn John S. Connor, Inc. The World Trade Center 401 E. Pratt Street, Suite 700 Baltimore, MD 21202 RE: The tariff classification of a CD and book from Spain. Dear Ms. Lynn: In your letter dated October 10, 1996, you requested a tariff classification ruling on behalf of Linguaphone Institute Ltd. This item is a combination audio compact disc and book. The compact disc will produce sound only. Both the compact disc and book will be sold together. The applicable subheading for the compact disc will be 8524.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound and other ....: discs for laser reading systems: for reproducing sound only. The rate of duty will be 5.8 cents per square meter of recording surface. The applicable subheading for the book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other hardbound books. The rate of duty is 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 Phil Carabetta at 212-466-5672. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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