The tariff classification of software from Ireland.

NY H86013 December 6, 2001 CLA-2-85:RR:NC:1:108 H86013 CATEGORY: Classification TARIFF NO.: 8524.4000, 8524.91.0070 Ms. Kimberly R. Young Holland and Knight 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 December 3, 2001 you requested a tariff classification ruling. The item in question is described as software that is designed to be used in the health care industry as with hospitals, pharmacies, pharmaceutical manufacturers and medical and surgical manufacturers. The software will be configured both on magnetic tape and diskette. It is indicated that the software will consist of data only and that they will not be sold at retail. The applicable subheading for the software on magnetic tape, configured with data only, will be 8524.40.0000, 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: Magnetic tapes for reproducing phenomena other than sound or image. The rate of duty will be free. The applicable subheading for the software on diskette, configured with data only, will be 8524.91.0070, 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: Other: For reproducing phenomena other than sound or image … Other. The rate of duty will be free. It should be noted that in accordance with TD 85-124 the valuation of software is based only on 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division