MAY 03 1990
Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Newark, NJ 07114
RE: The tariff classification of a magazine with a compact audio
disc from England.
Dear Mr. Feder:
In your letter dated April 24, 1990, on behalf of your
client, Worldwide Media (New York, N.Y.), you requested a tariff
A sample was submitted and will be returned as requested.
It is said to be the "pilot issue" of a magazine called "Classic
CD," a publication of over 100 pages containing articles on
classical music and musicians, reviews of recordings, and
advertisements. It is assumed that the magazine will be
produced as a continuous series, with dated issues published at
regular intervals; the cover of the sample is marked "Issue 0
As you indicate in your letter, attached to the cover and
sold along with the magazine is a compact disc with a cardboard
cover. This is enclosed in a cellophane bag affixed to the
magazine cover with plastic adhesive tape. You note further that
the disc is "a specimen sampler to be issued free of charge when
the magazine is purchased," and that "future issues will also
contain a sampler compact disc."
Although part of the magazine contains reviews and
information about the recordings excerpted on the sampler disc,
it appears that the balance of the publication's content is not
specifically related to that CD.
The applicable subheading for the magazine portion of
"Classic CD" will be 4902.90.2060, Harmonized Tariff Schedule of
the United States (HTS), which provides for other (than certain
enumerated) newspapers, journals and periodicals, whether or not
illustrated or containing advertising material (including single
issues tied together for shipping purposes). The rate of duty
will be free.
The compact audio disc supplied with the magazine will be
separately classifiable under subheading 8524.90.4040 (HTS),
which provides for records, tapes and other recorded media...:
laser disc sound recordings. The rate of duty will be 9.7 cents
per square meter of recording surface.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport