R01113 R0 Ruling Active

The tariff classification of the TASKE Call Management Solutions from Canada.

Issued December 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8524.99.4000

Headings: 8524

GRI rules applied: GRI 3

Product description

The Taske Call Management Solutions is an item composed of a software dongle, a CD-ROM software application, a 3.5-inch floppy disk software application and a quick reference guide. The individual items are packaged together for retail sale as a software kit. The CD-ROM software application provides the operational program while the floppy disk provides the activation program. The dongle serves to validate the various levels of the software programs. It is programmed with the customer’s license number allowing program usage upon the validation of the license number. The quick reference guide provides operational instructions. Based upon the indication that these items are packaged together for retail sale they would be considered a set. All of the items contribute equally to the function of the management tool program. No single item can be viewed as having an essential character. Therefore classification of this set will be accordance with GRI 3c.

CBP rationale

The applicable subheading for the Taske Call Management Solutions software set will be 8524.99.4000, 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: Other: Other: Other.

Full text

NY R01113 December 3, 2004 CLA-2-85: RR: NC: 1:108 R01113 CATEGORY: Classification TARIFF NO.: 8524.99.4000 Ms. Lisa M. Thomas PBB Global Logistics, Inc. 670 Young Street Tonawanda, NY 14223 RE: The tariff classification of the TASKE Call Management Solutions from Canada. Dear Ms. Thomas: In your letter dated 11/29/04, on behalf of Taske Technology you requested a tariff classification ruling. The Taske Call Management Solutions is an item composed of a software dongle, a CD-ROM software application, a 3.5-inch floppy disk software application and a quick reference guide. The individual items are packaged together for retail sale as a software kit. The CD-ROM software application provides the operational program while the floppy disk provides the activation program. The dongle serves to validate the various levels of the software programs. It is programmed with the customer’s license number allowing program usage upon the validation of the license number. The quick reference guide provides operational instructions. Based upon the indication that these items are packaged together for retail sale they would be considered a set. All of the items contribute equally to the function of the management tool program. No single item can be viewed as having an essential character. Therefore classification of this set will be accordance with GRI 3c. The applicable subheading for the Taske Call Management Solutions software set will be 8524.99.4000, 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: Other: Other: 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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