CLA-2 CO:R:C:M 950675 MBR
John S. Rode
Rode & Qualey
295 Madision Avenue
New York, NY 10017
RE: Automatic Data Processing Machine Software; Recorded Media;
Floppy Diskette; Hard Disk Drive
Dear Mr. Rode:
This is in response to your letter of October 8, 1991, on
behalf of Biomedical Instrumentation, Inc., requesting
classification of certain ADP software, under the Harmonized Tariff
Schedule of the United States (HTSUS).
Biomedical Instrumentation, Inc., manufactures the "EPLab
System" which is capable of accomplishing all of the functions of
the traditional form of electrocardiograph, i.e., measuring,
displaying, and recording the electrical currents which are
generated in a patient's heart during an electrophysiological
The EPLab System utilizes proprietary software to analyze the
recorded data and compile appropriate reports for display on the
EPLab monitor, or for subsequent printing.
The software produced by Biomedical Instrumentation, Inc.,
will be imported either in floppy diskette form or downloaded on
the hard disk drive.
What is the classification of software (recorded media) in the
form of floppy diskette or hard disk drive?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Chapter 85, Legal Note 6., states: "[r]ecords, tapes and other
media of heading 8523 or 8524 remain classified in those headings,
whether or not they are entered with the apparatus for which they
Recorded media in the form of software has been consistently
classified by Customs in subheading 8524.90.40, HTSUS, whether or
not it is entered with apparatus for which it is intended. See HQ
086624, dated May 4, 1991, and HQ 086851, dated April 9, 1990.
The Biomedical Instrumentation, Inc., recorded media
(proprietary software), either in the form of floppy diskettes or
downloaded on the hard disk drive, is classified in subheading
8524.90.40, HTSUS, whether or not it is entered with the rest of
the EPLab System. The rate of duty is 9.7 cents per square meter
of recording surface.
John Durant, Director
Commercial Rulings Division