The tariff classification of software from Germany.

NY H84257 August 2, 2001 CLA-2-85:RR:NC:1:108 H84257 CATEGORY: Classification TARIFF NO.: 8524.39.8000 Ms. Julie Galante U.R.S. 2375 East Camelback Road 5th floor Phoenix, AZ 85016 RE: The tariff classification of software from Germany. Dear Ms.Galante: In your letter dated July24, 2001 you requested a tariff classification ruling. The item in question is denoted as the ImpactCappa CD-ROM software package. It is designed to be used on any computer with a Windows operating platform. It is a surgical planning system, which allows a surgeon to plan an entire surgical procedure on a personal computer. The surgeon is able to upload various medical images that the software then converts to three-dimensional images. These three-dimensional images are manipulated by the surgeon for maximum determination of the particular procedure for the patient’s surgery. The software program has the particular characteristics of data, instruction, image and interactivity. The program does not have sound capability. The applicable subheading for the ImpactCappa CD-ROM software program 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. Duty is based on the cost of the carrier medium only as per TD 85-124. 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