CD-ROM Software Game for Automatic Data Processing (ADP) Machines

HQ 959888 April 8, 1997 CLA-2 RR:TC:MM 959888 RFA CATEGORY: Classification TARIFF NO.: 8524.39.00 Ms. Angel L. Cooper A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: CD-ROM Software Game for Automatic Data Processing (ADP) Machines Dear Ms. Cooper: In a letter dated October 9, 1996, to the Customs National Commodity Specialists Division in New York, on behalf of Disque Americ Inc., you requested the tariff classification of a CD-ROM software game for a computer under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and sample were referred to this office for a response. FACTS: The merchandise, labeled as Microsoft Golf, Version 2.0, is a CD-ROM software game that is played on a computer. According to the literature, the software creates a golf simulation that allows the user play on one of two courses. The user is given a narrated tour of the course and surrounding area as well as tips from the pros on the best way to play each hole. The software requires the following hardware and software to run: a 386dx central processing unit; 8 MB of RAM; CD-ROM drive; Sound card and speakers to enable sound; a mouse or compatible pointing device; Super VGA 256-color display; and Microsoft Windows 95, MS-DOS version 3.1, or Microsoft Windows version 3.1 or later. ISSUE: Is the subject CD-ROM software classifiable under heading 8524, as a laser disc containing sound and images under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. According to the information provided, the subject merchandise is a CD-ROM disc for a computer laser reading system which creates sound and image phenomena on the user's computer screen and speakers. Based upon these facts, we find that the Microsoft Golf Software is classifiable under subheading 8524.39.00, HTSUS, 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...." HOLDING: The Microsoft Golf Software, Version 2.0, is classifiable under subheading 8524.39.00, HTSUS, 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. . . ." The general, column one rate of duty is 3.7 percent ad valorem. Sincerely, John Durant, Director Tariff Classification Appeals Division