Mr. D.E. Gouveia
World Wide Customs Brokers Ltd.
P.O. Box 2338, Station M
Calgary, Alberta, Canada T2P 2M6
RE: The tariff classification of printed training manuals (books) with computer discs, from Canada.
Dear Mr. Gouveia:
In your letter dated March 11, 1996, on behalf of The Performance Partners International Inc. (Calgary), you requested a tariff classification ruling.
A sample was submitted and is being returned as requested. It is a training manual entitled "Hire Once: A results-driven, step-by-step process to search for, interview and effectively rate the computer literacy skills of job applicants." It is in the form of a 10" x 12" three-ring looseleaf binder containing about 130 pages (paper inserts) printed with text, charts, graphs and the like related to the topic indicated by the title. The binder also contains two plastic-pocket "pages," one of which holds a staple-bound, 27-page booklet printed with assignments and exercises, while the other holds nine blank forms and work sheets as well as a 3 1/2" computer disc recorded with an "evaluation program."
The applicable subheading for the "Hire Once" manual (including all components except the computer disc) will be 4901.99.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for printed technical, scientific and professional books. The rate of duty will be free.
The computer disc will be separately classifiable under subheading 8524.91.0030, HTS, which provides for records, tapes and other recorded media...other...prepackaged software for automatic data processing machines, of a kind sold at retail. The general 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 Carl Abramowitz at (212) 466-5733.
Roger J. Silvestri