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NY 804173



December 30, 1996

CLA-2-85:S:N:N1:108-804173

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8524.23.1040; 8524.23.2000; 9801.00.1098; 4901.99.0010; 3926.90.9590

Ms. Tracy Ellman
PBB Group
P.O. Box 950
434 Delaware Ave.
Buffalo, New York 14202

RE: The tariff classification of merchandise from Canada.

Dear Ms. Ellman:

In your letter dated November 15, 1994, you requested a tariff classification ruling on behalf of Rathwell International Inc.

The sample submitted, Piano Professor, consists of two recorded video tapes, one recorded audio tape, four booklets; two pencils; and a simulated plastic keyboard. We would not consider this item to be considered a set and thus each item is classified separately.

The applicable subheading for the recorded video tapes will be 8524.23.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for "video tape recordings of a width not exceeding 16 mm, in cassettes." Goods classifiable under subheading 8524.23.1040, HTS, which have originated in the territory of Canada, will be entitled to a 0.2 cents per linear meter rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the recorded audio tape will be 8524.23.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "sound recordings on cassette tapes". Goods classifiable under subheading 8524.23.2000, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 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.

The applicable subheading for the booklets and pencils which were manufactured in the United States will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition. The duty rate is free.

The applicable subheading for the booklet manufactured in Canada will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for textbooks. The duty rate is free.

The applicable subheading for the simulated plastic keyboard will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, other. Goods classifiable under subheading 3926.90.9590, which have originated in the territory of Canada, will be entitled to a 2.1 percent rate of duty under the 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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