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NY E87860





October 6, 1999

CLA-2-85: RR:NC:1:108 E87860

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.32.0000

Mr. Les Bowey
Rustic Villa Productions
Box 6
Regina Saskatchewan, Canada S4P 2Z5

RE: The tariff classification of an audio CD-ROM from Canada.

Dear Mr. Bowey:

In your letter dated September 14, 1999 you requested a tariff classification ruling.

The item in question is a standard audio only CD-ROM entitled Stories by Sarah. The subject matter is designated as adult entertainment. It is clearly marked on the cover that it is restricted to adults 18 years of age and over and it contains explicit adult audio material. The item can be played on both a standard CD-ROM player and on a PC which has a CD drive with audio capability.

The applicable subheading for the audio only CD-ROM will be 8524.32.0000, 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: Discs for laser reading systems: For reproducing sound only. The rate of duty will be free.

You also requested the classification of the same material in a tape cassette format. In order to properly classify the item this office would need the exact width, in millimeters, of the magnetic tape.

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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