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NY 854922

Aug 21, 1990

CLA-2-85:S:N:N1:109 854922

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.30.2000, 8518.40.2000, 8524.90.4080, 4901.99.00

Mr. Chris T. Carson
PixSoft Inc.
3A - 2020 Portage Avenue
Winnipeg, Manatoba, CA R3J OK4

RE: The tariff classification of R.A.L.E packages from Canada.

Dear Mr. Carson:

In your letter dated July 23, 1990, you requested a tariff classification ruling.

Your letter describes the packages as consisting of the following items:

1. Four 5.25" high density (1.2Mb) floppy disks, or four 3.5" high density (1.44Mb) floppy disks, or eight 3.5" low density floppy disks (720Kb).Information stored on the floppy disks includes the R.A.L.E. computer program and data files that store the digital sound recordings.

2. An 8.5" by 6.5" user manual with less than 50 double sided pages.The manual was composed, printed, and bound in Winnipeg, Canada.The back page indicates "Printed in Canada.

3. One set of Sony MDR-P1 headphones. The headphones are made in Japan.

4. An audio output board designed by Vansco Electronics Ltd of Winnipeg Canada. The board includes a digital to analog converter, low pass filter, and audio amplifier. The principal function of the board appears to be amplification.

The applicable subheading for the headphones will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "headphones." The rate of duty will be 4.9 percent ad valorem.

The applicable HTS subheading for the audio output board will be 8518.40.2000, which provides for "Audio frequency amplifiers: other." The rate of duty will be 4.9 percent ad valorem.

The applicable HTS subheading for the floppy disks will be 8524.90.4080, which provides for "Other recording media for sound and other similarly recorded phenomena: other, other." The rate of duty will be 9.7 cents/cubic centimeter of recording surface.

The applicable HTS subheading for the user manual will be 4901.99.00, which provides for "Printed books, brochures...: other, other," free of duty.

Goods classifiable under subheading 8518.30.2000 and 8518.40.2000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 4901.99.00 - Printed books, brochures, leaflets and similar printed matter, other than in single sheets
• Tariff No.: 8518.30.20 - Headphones, earphones and combined microphone/speaker sets, other than telephone handsets
• Tariff No.: 8518.40.20 - Audio-frequency electric amplifiers, other than for use as repeaters in line telephony