The tariff classification of software from Ireland.

NY E86420 September 2, 1999 CLA-2-85:RR:NC:1:108 E86420 CATEGORY: Classification TARIFF NO.: 8524.39.8000, 8524.99.4000 Mr. Craig Shau Emery Worldwide 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of software from Ireland. Dear Mr. Shau: In your letter dated August 11, 1999, you requested, on behalf of your client, Fore Systems, a tariff classification ruling. Based upon the literature submitted, “Firewall Switching Agent”, and “Foreview 5.1” are programs designed to operate with various manufacturer’s hardware as well as the importer’s own hardware. Foreview 5.1 has icons and Firewall Switching does not. Neither program has an audio component. Both programs are either imported on CDROM disks or pre installed on Fore products with a processor. The applicable subheading for both the Foreview 5.1 and Firewall Switching programs when imported on CDROMs will be 8524.39.8000, 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: [O]ther.” The rate of duty will be 2.7 percent ad valorem. Duty is based on the cost of the carrier medium only as per TD 85-124. The applicable subheading for both the Foreview 5.1 and Firewall Switching programs when imported on preinstalled on hardware will be 8524.99.4000, HTS, which provides for [R]ecords, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records…: [O]ther: [O]ther: [O]ther. The rate of duty will be Free. 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 212-637-7039. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division