CLA-2-85:RR:NC:1:108 C89885
Mr. Gordon Anderson
C.H. Robinson International, Inc.
5995 Opus Parkway
Suite 201
Minnetonka, MN
55543-9058
RE: The tariff classification of CD-Rom Software from Hong Kong or Taiwan.
Dear Mr. Anderson:
In your letter dated July 6, 1998, you requested a tariff classification
ruling on behalf of your client, America Online.
The product to be imported is America Online (AOL) internet software on a
CD-ROM laser disc. This software allows the user to install the AOL program
into a computer and then access AOL's internet service. The software is widely
distributed and well known. The program installs graphics and sounds into the
user's computer as well as data. This software is interactive.
The applicable subheading for the America Online software on CD-ROM laser
disc will be 8524.39.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[r]ecords, tapes and other recorded media for sound
or other similarly recorded phenomena...: [d]iscs for laser reading systems:
[o]ther: [f]or 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 1.9 percent ad valorem.
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 212-466-5672.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division