The tariff classification of Blu-ray disc movies from an unknown country.

N058455 April 29, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8523.40.5000 Mr. Chingyu Tsoi 8840 Costa Verde Blvd. Apt. 3356 San Diego, CA 92122 RE: The tariff classification of Blu-ray disc movies from an unknown country. Dear Mr. Tsoi: In your letter dated April 22, 2009, you requested a tariff classification ruling. The merchandise under consideration is Blu-ray disc movies, which are referred to as the “Planet Earth: Complete BBC series [Blu-ray].” Blu-ray discs are optical disc storage mediums that use high-definition video. Each optical disc, being a nature/wildlife movie, covers a specific geographical region and/or wildlife habitat (mountains, caves, deserts, shallow seas, seasonal forests, etcetera). In your letter, you express the opinion that these Blu-ray discs are properly classified under subheading 8523.40.4000, which provides for Optical media: 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. Since the inherent characteristics within these discs do not provide interactivity and cannot be manipulated, classification under this subheading is inapplicable. The applicable subheading for the Blu-ray disc movies will be 8523.40.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: Other: Other. The rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division