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July 8, 1999

CLA-2-85: RR:NC:1:108 E83127

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.99.4000

Mr. Jim Wickstead
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202-1515

RE: The tariff classification of the TASKE Call Center Management Tool from Canada.

Dear Mr. Wickstead:

In your letter dated June 7, 1999, on behalf of your client Taske Technology, you requested a tariff classification ruling.

The Taske Center Management Tool is an item composed of a software dongle (8471.80), a CD-ROM software application (8524.39), a 3.5-inch floppy disk software application (8524.99) and a users manual (4901.99). It has been indicated that the individual items are packaged together for retail sale as a software kit.

The software applications are those of the Taske Management System. The CD-ROM provides the operational program while the floppy disk provides the activation program, the dongle serves to validate the various levels of the software programs. The dongle is programmed with the customer’s license number allowing program usage upon the validation of the license number. The user’s manual provides, in printed form, all operational instructions.

Based upon that indication that these items are packaged together for retail sale they would be considered a set. All of the items contribute equally to the function of the computer management program. No single item can be viewed as having an essential character. Therefore the classification of this set will be in accordance with GRI-3c.

The applicable subheading for the Taske Center Management Tool Software Set will be 8524.99.4000, 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: Other: Other. The rate of duty will be 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 Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,

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