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NY A89086




November 8, 1996

CLA-2-85:RR:NC:1:108 A89086

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8524.32.0000; 4901.99.0070

Ms. Mary R. Lynn
John S. Connor, Inc.
The World Trade Center
401 E. Pratt Street, Suite 700
Baltimore, MD 21202

RE: The tariff classification of a CD and book from Spain.

Dear Ms. Lynn:

In your letter dated October 10, 1996, you requested a tariff classification ruling on behalf of Linguaphone Institute Ltd.

This item is a combination audio compact disc and book. The compact disc will produce sound only. Both the compact disc and book will be sold together.

The applicable subheading for the compact disc will be 8524.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound and other ....: discs for laser reading systems: for reproducing sound only. The rate of duty will be 5.8 cents per square meter of recording surface.

The applicable subheading for the book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other hardbound books. The rate of duty is free.

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

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