HQ 0953375 - Decorative art video tape cassette; GRI 1; EN 85.24 - United States International Trade Commision Rulings

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HQ 953375

June 11, 1993

CLA-2 CO:R:C:M 953375 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.23.10

Mrs. Chris Ackford, President
Folk Art Enterprises, Inc.
73 Marsh St.
P.O. Box 1088
Ridgetown, Ontario
Canada NOP 2C0

RE: Decorative art video tape cassette; GRI 1; EN 85.24

Dear Mrs. Ackford:

This is in response to your letter of February 2, 1993 requesting classification of a decorative art video tape cassette under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The video tape cassette explains the fine and decorative arts. It measures 12mm x 123m and is made in Canada.

ISSUE:

What is the classification for the video cassette under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The video cassettes are classifiable in Chapter 85, HTSUS, which provides for electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

Heading 8524, HTSUS, provides in part for tapes and other recorded media for sound or other recorded phenomena. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989).

EN 85.24, p. 1373, states in pertinent part: [t]his heading includes... (7) Magnetic tapes (video tapes), holographic image tapes and discs (video discs), on which are recorded television image and sound. The recorded video cassettes satisfy the terms of this heading.

Subheading 8524.23.10, HTSUS, provides for [r]ecords, tapes and other recorded media for sound or other similarly recorded phenomena: [m]agnetic tapes: [o]f a width exceeding 6.5mm: [v]ideo tape recordings. Because the article is a video tape that measures 12mmx 123m it is classifiable in subheading 8524.23.10, HTSUS.

HOLDING:

The video cassettes are classifiable in subheading 8524.23.10, HTSUS, at a dutiable rate of $0.66/lin.m. Products of Canada, classifiable under this provision are entitled to a reduction in duty to 0.3/lin. m under the United States-Canada Free-Trade Agreement upon compliance with the regulations provided for in 19 C.F.R. sections 10.301-10.309.

Sincerely,

John Durant, Director

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