A89379 A8 Ruling Active

The tariff classification of an audio CD ROM from Australia.

Issued November 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8524.32.0000

Headings: 8524

Product description

The tariff classification of an audio CD ROM from Australia.

CBP rationale

The applicable subheading for this audio CD ROM will be 8524.32.0000, 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: for reproducing sound only.

Full text

NY A89379 November 15, 1996 CLA-2-85:RR:NC:1:108 A89379 CATEGORY: Classification TARIFF NO.: 8524.32.0000 Mr. Matt Hannifin P.O. Box 261 Glenside SA 5065 Australia RE: The tariff classification of an audio CD ROM from Australia. Dear Mr. Hannifin: In your Fax dated October 30, 1996, you requested a tariff classification ruling. The item to be imported is described in your correspondence as a three and one-half inch size CD ROM and with a copy of the book "Boomerangs: Echoes of Australia" recorded on it. Your letter does not state whether this CD ROM will produce sound and/or image. Our ruling will be based on a CD ROM that will produce sound only. The applicable subheading for this audio CD ROM will be 8524.32.0000, 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: for reproducing sound only. The rate of duty will be 5.8 cents per square meter of recording surface. 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 212-466-5872. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →