The tariff classification of magnetic disk cartridges from Malaysia

NY A87273 October 2, 1996 CLA-2-85:RR:NC:1:108:A87273 CATEGORY: Classification TARIFF NO.: 8524.91.0030 Ms. Julie L. Willard Allyn International Services Inc. P.O. Box 60577 Ft. Myers, Florida 33906-6577 RE: The tariff classification of magnetic disk cartridges from Malaysia Dear Ms. Willard: In your letter dated August 28, 1996 you requested a tariff classification ruling on behalf of the Iomega Corporation. The subject items, described in your letter and as evidenced by the samples submitted, are two removable plastic disk cartridges, labeled Type A and Type B, for use in ADP machines. The disk labeled Type A is similar to a standard 3.5" diskette and contains media made of magnetically processed mylar coated plastic. The disk has a greater storage capacity than a standard diskette and can store up to 100 megabytes of data. The disk labeled Type B is similar to the disk labeled Type A except it is approximately twice as thick as a standard 3.5" diskette and contains dual magnetically coated aluminum "cookies." This disk uses hard disk technology and has a storage capacity of up to 1 gigabyte. According to the inquirers letter, both disk types can be used to store and retrieve data and need to be used with specially designed drives. The disks will all be imported formatted and some will be configured, prior to importation, with various percentages of additional software including marketing and warranty information. The applicable subheading for disk cartridges Type A and Type B imported with formatting only will be 8523.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media . . . . Magnetic discs.' The rate of duty will be 2.5 per cent ad valorem. The applicable subheading for disk cartridges Type A and Type B imported with formatting and containing additional software will be 8524.91.0030, Harmonized Tariff Schedule of the United State (HTS), which provides for Records, tapes and other recorded media . . . . Other: For reproducing phenomena other than sound or image . . . . . Prepackaged software for automatic data processing machines . . . .' The rate of duty will be 5.8 cents per square meter of recording surface. 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 Phil Carabetta at 212-466-5672. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division