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The tariff classification of software from Germany.
Issued January 26, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82203 (January 26, 2000)
Tariff classification
HTS codes: 8524.91.0070, 8524.40.0000
Headings: 8524
Product description
The item in question is described as Point of Sale software solution OPOSS/400 that is designed to run on the IBM server AS/400. It will serve as the communication link between the cash register and the AS/400. The cash register captures the data and transfers it to the merchandise system on the IBM AS/400. It has been indicated that the software will be imported on both a magnetic tape and a floppy disc. Based upon your information the software programs contain only data and instructions without sound or image capability.
CBP rationale
The applicable subheading for the magnetic tape software program will be 8524.40.0000, 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: Magnetic tapes for the reproducing phenomena other than sound or image. The applicable subheading for the floppy disc software program will be 8524.91.0070, 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: Other: For reproducing phenomena other than sound or image … Other.
Full text
NY F82203 January 26, 2000 CLA-2-85:RR:NC:1:108 F82203 CATEGORY: Classification TARIFF NO.: 8524.40.0000, 8524.91.0070 Ms. Irmela Vogel RATIO GmbH Kurt-Fischer-Str. 37b D-22926 Ahrensburg, Germany RE: The tariff classification of software from Germany. Dear Ms. Vogel: In your letter dated January 11, 2000 you requested a tariff classification ruling. The item in question is described as Point of Sale software solution OPOSS/400 that is designed to run on the IBM server AS/400. It will serve as the communication link between the cash register and the AS/400. The cash register captures the data and transfers it to the merchandise system on the IBM AS/400. It has been indicated that the software will be imported on both a magnetic tape and a floppy disc. Based upon your information the software programs contain only data and instructions without sound or image capability. The applicable subheading for the magnetic tape software program will be 8524.40.0000, 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: Magnetic tapes for the reproducing phenomena other than sound or image. The rate of duty will be free. The applicable subheading for the floppy disc software program will be 8524.91.0070, 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: Other: For reproducing phenomena other than sound or image … Other. 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 212-637-7039. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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