N245911 N2 Ruling Active

The tariff classification of DVD’s from China

Issued September 12, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8523.49.5000

Headings: 8523

Product description

The submitted samples are being returned as requested. The merchandise subject to this ruling request is five DVD box sets. Each DVD box set consists of two DVD’s, each containing three different Christmas movies, which are imported packaged in metal tins. The subject DVD’s are optical media representing sound and video, which are not recorded in a proprietary format.

CBP rationale

The applicable subheading for the DVD box sets will be 8523.49.5000, 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: Other: Other: Other.

Full text

N245911 September 12, 2013 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8523.49.5000 Ms. Vicki White Gaiam International, Inc. 9107 Meridian Way West Chester, OH 45069 RE: The tariff classification of DVD’s from China Dear Ms. White: In your letter received on September 4, 2013, you requested a tariff classification ruling. The submitted samples are being returned as requested. The merchandise subject to this ruling request is five DVD box sets. Each DVD box set consists of two DVD’s, each containing three different Christmas movies, which are imported packaged in metal tins. The subject DVD’s are optical media representing sound and video, which are not recorded in a proprietary format. The applicable subheading for the DVD box sets will be 8523.49.5000, 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: Other: 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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