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NY A81797



April 16, 1996

CLA-2-85:RR:NC:108:A81797

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.31.0070

Mr. Michael P. Maxwell
10100 Santa Monica Boulevard
Suite 300
Los Angeles, California 90067

RE: The tariff classification of software from Ireland.

Dear Mr. Maxwell:

In your letter dated April 5, 1996, you requested a tariff classification ruling on behalf of the Microsoft Corporation.

This issue concerns the importation of programed CD-ROM laser discs, which will be known as the Microsoft "Select Welcome Kit", and its accompanying written instruction materials. Your letter states that the individual CD-ROMs will be placed in paper sleeves, groups of which will then be shrink wrapped, and the shrink wrapped packages will then be shipped in a cardboard carton. In addition, your letter states that the software will not be sold at retail. The sample was not marked with the country of origin.

The applicable subheading for the CD-ROM laser discs and written materials will be 8524.31.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for discs for laser reading systems: prepackaged software for automatic data processing machines, of a kind sold at retail. The 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 Phil Carabetta at 212-466-5672.

Sincerely,

Roger J. Silvestri
Director

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