The tariff classification of both prepared unrecorded media and recorded software from Hong Kong.
Issued January 16, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8524.39.4000, 8523.90.0000
Product description
The unrecorded CD-ROM is properly prepared for use with an ADP machine for the purpose recording (burning) information onto it from the computer’s disc drive. Based upon the information provided the unrecorded CD-ROM is properly formatted and prepared for the recordation process. The recorded CD-ROM software program is able to reproduce on an ADP machine representations of instructions, data, sound and image and provides interactivity by the user.
CBP rationale
The applicable subheading for the prepared unrecorded CD-ROM will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37. The applicable subheading for the fully recorded CD-ROM software program will be 8524.39.4000, 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: Other: For 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.
Full text
NY J80045 January 16, 2003 CLA-2-85:RR:NC:1:108 J80045 CATEGORY: Classification TARIFF NO.: 8523.90.0000 8524.39.4000 Mr. James Wisler Masque Publishing 7006 S Alton Way, Bldg. A Englewood CO 80112 RE: The tariff classification of both prepared unrecorded media and recorded software from Hong Kong. Dear Mr. Wisler: In your letter dated January 7, 2003 you requested a tariff classification ruling. The items in question are both prepared unrecorded software and recorded software. Each are on a CD-ROM (samples provided) and are intended to be sold at retail for entertainment usage on a computer. The unrecorded CD-ROM is properly prepared for use with an ADP machine for the purpose recording (burning) information onto it from the computer’s disc drive. Based upon the information provided the unrecorded CD-ROM is properly formatted and prepared for the recordation process. The recorded CD-ROM software program is able to reproduce on an ADP machine representations of instructions, data, sound and image and provides interactivity by the user. The applicable subheading for the prepared unrecorded CD-ROM will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37. The rate of duty will be free. The applicable subheading for the fully recorded CD-ROM software program will be 8524.39.4000, 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: Other: For 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 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a relay device from Hungary.
The tariff classification of Yamaha GO46 Mobile Audio Interface Units from Japan
The tariff classification of a CD-ROM from Canada and status under the North American Free Trade Agreement (NAFTA).
The tariff classification of media storage case, a CD Disc and a printed coupon booklet from China
The tariff classification of a DVD drive set from Japan.
The tariff classification of two CD-ROMs from the United Kingdom.
The tariff classification of a book set from China.
The tariff classification of a book set from China.
The tariff classification of a computer game from China.
The tariff classification of a digital camera and SDIO card from China or Taiwan.
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 →