CLA-2-85:RR:NC:108:A86557
Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
New York, New York 10167-0002
RE: The tariff classification of software.
Dear Mr. Smithweiss:
In your letter dated August 9, 1996, you requested a tariff
classification ruling on behalf of Basler Inc.
Your letter requests a classification ruling on software on a hard
disk drive to be imported with the L4 Label Inspection System. This
software is classified separately from the L4 system because of Chapter 85,
Note 6, which states that media of heading 8523 or 8524 remain classified
in those headings, whether or not they are entered with the apparatus for
which they are intended.
The applicable subheading for the software 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 5.8
cents per square meter of recording surface.
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 Phil Carabetta at 212-466-5672.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division