The tariff classification of CD-Rom Software from Hong Kong or Taiwan.

NY C89885 July 10, 1998 CLA-2-85:RR:NC:1:108 C89885 CATEGORY: Classification TARIFF NO.: 8524.39.4000 Mr. Gordon Anderson C.H. Robinson International, Inc. 5995 Opus Parkway Suite 201 Minnetonka, MN 55543-9058 RE: The tariff classification of CD-Rom Software from Hong Kong or Taiwan. Dear Mr. Anderson: In your letter dated July 6, 1998, you requested a tariff classification ruling on behalf of your client, America Online. The product to be imported is America Online (AOL) internet software on a CD-ROM laser disc. This software allows the user to install the AOL program into a computer and then access AOL's internet service. The software is widely distributed and well known. The program installs graphics and sounds into the user's computer as well as data. This software is interactive. The applicable subheading for the America Online software on CD-ROM laser disc will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[r]ecords, tapes and other recorded media for sound or other similarly recorded phenomena...: [d]iscs for laser reading systems: [o]ther: [f]or 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 1.9 percent ad valorem. 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 212-466-5672. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division