NY 851920

MAY 03 1990

CLA-2-49:S:N1:234 851920

Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
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 classification ruling. 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 March 1990."

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 transaction.


Jean F. Maguire
Area Director
New York Seaport