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NY A81798



` April 22, 1996

CLA-2-85:RR:NC:108:A81798

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.31.0030

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 software on CD-ROM laser discs which will be known as Microsoft Developer Network (MSDN) Software. The prototype sample submitted consists of the following three versions. The version for Asia, Europe, and Latin America contains seventeen programed laser discs housed in clear plastic pages with a card board covering; the U.S. version contains five programed laser discs housed in clear plastic pages with a card board covering; and a device driver kit contains four programed laser discs housed in clear plastic pages with card board covering. All three versions are packaged together and covered with plastic shrink wrap. The samples were not marked with the country of origin.

The applicable subheading for this item will be 8524.31.0030, 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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