CLA-2-85:S:N:N3:108-802168

Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA. 19106-3883

RE: The tariff classification of cassette tapes from Pakistan.

Dear Mr. Liberati:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : September 10, 1994

ON BEHALF OF : Mohammed Zakaria Makada

DESCRIPTION OF MERCHANDISE : cassette tapes

HTS PROVISION : sound recordings on cassette tapes

HTS SUBHEADING : 8524.21.3040

RATE OF DUTY : 9.7 cents per square meter of recording surface

DUTY CONCESSION : Articles classifiable under subheading 8524.21.3040, HTS, which are products of Pakistan, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP program has expired on September 30, 1994.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport