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NY 846766




CLA-2-85:S:N:NIS:108 846766

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.23.1040

Mr. R. Grant Carpin
RGC Consultants Ltd
1101, 11135-83 Ave.
Edmonton - Alberta
Canada, T6G 2C6

RE: The tariff classification of educational VHS video tape and workbook from Canada.

Dear Mr. Carpin:

In your letter dated October 23, 1989, you requested a tariff classification ruling.

The merchandise is described as a video tape with a corresponding book containing information on incidents occuring to taxi drivers. The subject items, which help train taxi drivers in handling various situations such as arguments, robbery or assaults, are put up in a set for sale at retail. Goods put up in sets for retail sale are classified as if they consisted of the component that gives them their essential character. In this case, the essential character of the set is given by the video tape.

The applicable subheading for the video tape and workbook will be 8524.23.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for video tape recordings not exceeding a width 16mm. The rate of duty will be 0.66 cents per lin. m.

Goods classifiable under subheading 8524.23.1040, HTS, which have originated in the territory of Canada, will be entitled to a 0.5 cents per lin. m 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

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