The tariff classification of software from Ireland.

NY G89653 April 12, 2001 CLA-2-85:RR:NC:1:108 G89653 CATEGORY: Classification TARIFF NO.: 8524.31.0030 8524.39.8000 Ms. Kimberly R. Young Holland & Knight LLP 2099 Pennsylvania Avenue, N.W. Suite 100 Washington, D.C. 20006-6801 RE: The tariff classification of software from Ireland. Dear Ms. Young: In your letter dated April 2, 2001, on behalf of your client McKesson HBOC, Inc., you requested a tariff classification ruling. The items in question are software applications, each on a CD-ROM, designed to improve management solutions and information technologies within the health care system. Potential customers include hospitals, retail pharmacies, physicians, long term care sites, home-care agencies, pharmaceutical manufacturers and health-care insurance companies. It is indicated that each software applications will contain various characteristics. The first will contain data only. The second type will contain data/and or instructions and images. Each of these software applications is designed for use on an ADP machine. The applicable subheading for the software application on CD-ROM with data only will be 8524.31.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: For reproducing phenomena other than sound or image … prepackaged software for automatic data processing machines, of a kind sold at retail. The rate of duty will be free. The applicable subheading for the software application on CD-ROM with both data and or instructions and image will be 8524.39.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: Other. The rate of duty will be 2.7 percent ad valorem. It should be noted that in accordance with TD 85-124 the duty would be based upon the cost of the carrier medium. 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