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NY B86798




June 26, 1997

CLA-2-85:RR:NC:108 B86798

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8520.90.0040; 8523.90.0000; 8524.91.0030

Ms. Arlien Casillas
Memorex Products, Inc.
10100 Pioneer Blvd.
Suite 110
Santa Fe Springs, California 90670

RE: The tariff classification of CD-Recorder from Singapore.

Dear Ms. Casillas:

In your letter dated May 22, 1997, resubmitted on June 16, 1997, you requested a tariff classification ruling.

The sample submitted, item number CR-622, is a CD-Recorder which fits into a 5.25 inch half height empty drive bay of a computer system. Included within the packaging is one unrecorded Memorex 74 minutes CD-Recordable disc (CDR) and two 3.5 inch software recorded floppy discs.

The applicable subheading for the CD-Recorder will be 8520.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: other...optical disc recorders... The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the unrecorded CDR will be 8523.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: Magnetic discs... The rate of duty will be 1.7 percent ad valorem.

The applicable subheading for the recorded 3.5 inch disc will be 8524.91.0030, Harmonized Tariff Schedule of the United States (HTS) which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other: for reproducing phenomena other than sound or image....prepackaged software for automatic data processing machines, of a kind sold at retail... The rate of duty will be 3.9 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 Harvey Kuperstein at 212-466-5672.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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