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NY H82637




June 19, 2001

CLA-2-85:RR:NC:1:108 H82637

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.32.0000, 8524.51.3040

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of recorded media from Hong Kong.

Dear Mr. Anderson:

In your letter dated June 5, 2001 you requested a tariff classification ruling.

The items in question are denoted as the NIV Audio Bible. The NIV Audio Bible is to be imported in compact disc format and in cassette tape format. Each format will have either the New Testament or full Bible recorded on them for listening by the user. Each format will be imported with a fitted and shaped nylon case specifically designed to hold both the audio only compact discs and cassette tapes.

Upon examination of each specially designed and fitted case it is the opinion of this office that each case and the audio compact discs and cassette tapes will be classified in accordance with GRI-5 (a), HTSUSA.

The applicable subheading for the NIV Audio Bible, on compact disc with its fitted case 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.

The applicable subheading for the NIV Audio Bible, in cassette tape format with its fitted case will be 8524.51.3040, 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 magnetic tapes: Of a width not exceeding 4 mm: Other Sound recordings on cassette tapes. The rate of duty will be 4.8cents/sq. 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 Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,

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