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NY L81524




January 5, 2005

CLA-2-85: RR: NC: 1:108 L81524

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.32.00

Ms. Erma Tarkington
UPS Supply Chain Solutions, Inc.
516 Ligon Drive
Nashville, TN 37204

RE: The tariff classification of A.I.M. Group/”Audio CD Library” (“Dave Ramsey’s Financial Peace University” kit) from China.

Dear Ms. Tarkington:

In your letter dated December 13, 2004 you requested a tariff classification ruling.

The item in question is a kit composed of various books, brochures and 16 audio CD-ROMs entitled “Dave Ramsey’s Financial Peace University”. The entire kit is designed to educate the user on the value of sound financial planning and wealth building. The various books offer guides and practical work scenarios on the subject matter. The 16 audio CD-ROMs encompass the entire course with lesson plans and practical lectures on debt consolidation, and wealth building strategies.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a particular need or carry out a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

All the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to educate themselves in financial planning. Based upon the supplied sample it is evident to this office that it represents the actual retail packaging that will be sold to the ultimate purchaser. Therefore it is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

Based upon the components and their use it is the opinion of this office that the essential character of this set is imparted by the audio only CD-ROMs. The course is designed around a complete audio learning system. The 16 CD-ROMs are the dominant component by value and use. Classification will be accordingly.

The applicable subheading for the Audio CD Library will be 8524.32.00. 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.

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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