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NY J81307




February 20, 2003

CLA-2-85: RR: NC: 1:108 J81307

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.39.4000

Mr. James W. Taylor
DWI
3190 Mountain View Drive
Laguna Beach, California 92651

RE: The tariff classification of a CD-ROM software package from Australia.

Dear Mr. Taylor:

In your letter dated January 21, 2003 you requested a tariff classification ruling.

The item in question is a CD-ROM software program. It is entitled The Marketing Strategy & Planning Workbook (2003 Digital Version). It is advertised as the complete MBA/Management Developmental Course (sample provided). Based upon its design and proscribed use it is a windows based program with the characteristics of instructions, data, sound, image and interactivity for use in an ADP machine.

The applicable subheading for the CD-ROM software program will be 8524.39.4000, 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: Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. 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 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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