United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 883060 - NY 883395 > NY 883395

Previous Ruling Next Ruling
NY 883395





CLA-2-85:S:N:N1:108 883395

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.23.2000

Mr. Alfred C.W. Davis
Freedberg Davis International Inc.
45 Dunblaine Avenue
Toronto, Ontario
Canada M5M 2R8

RE: The tariff classification of Participant Kit with audio and video tapes from Canada.

Dear Mr. Davis:

In your letter dated February 23, 1993, you requested a tariff classification ruling.

The imported items are described as follows:

1) Participant Kit with a manual and four audio tapes. 2) Participant Kit with a manual and four video tapes.

The applicable subheading for the participant kit, manual and four audio tapes will be 8524.23.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tape recordings. The rate of duty will be 9.7 cents per square meter of recording surface.

The applicable subheading for the participant kit, manual and four video tapes will be 8524.23.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for video tape recordings. The rate of duty will be 0.66 cents per linear meter.

Goods classifiable under subheading 8524.23.2000, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 cents per square meter of recording surface rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 8524.23.1040, HTS, which have originated in the territory of Canada, will be entitled to a 0.3 cents per linear meter 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

Previous Ruling Next Ruling