CLA-2-85:OT:RR:NC:N1:108
Ms. Sonja Schütte
SICAT GmbH & Co. KG
Brunnenallee 6
53177 Bonn
Germany
RE: The tariff classification of dental-planning software from Germany
Dear Ms. Schütte:
In your letter dated March 20, 2013, you requested a tariff classification ruling. A sample has been submitted.
The subject sample is dental-planning software embedded on a CD-ROM that is designed to assist qualified dental professionals in the placement of dental implants and the planning of surgical treatments. Once the software is installed in an automatic data processing machine, virtual implants can be positioned interactively in various views; this provides for the optimal position to be determined by carefully examining the anatomy. Furthermore, this software, which is recorded in a machine readable binary form for use with an automatic data processing machine (i.e., a Windows PC), has the inherent characteristics of instructions, data, sound, and image.
When the software is imported with a dongle and considered a set for tariff classification purposes, the essential character of the set will be imparted by the software.
The applicable subheading for the dental-planning CD-ROM software will be 8523.49.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Other: 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division