The tariff classification of a CD-ROM and a user’s guide from Canada or China.

N036706 September 16, 2008 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8523.40.4000; 4901.99.0092 Mr. Mark Methenitis Vernon Law Group, PLLC 1201 Elm Street, Ste. 4242 Dallas, TX 75270 RE: The tariff classification of a CD-ROM and a user’s guide from Canada or China. Dear Mr. Methenitis: In your letter dated August 25, 2008, on behalf of ATC Logistics & Electronics, you requested a tariff classification ruling. The subject merchandise, based on the submitted samples, consists of a CD-ROM and a user’s guide, all sealed within a clear plastic packet, which is not put up in a manner suitable for sale directly to users without repacking. The CD-ROM, which is only designed for ADP use (a Windows PC), contains the inherent characteristics of instructions, data, sound and image. It is stated that this CD-ROM operates as software in being designed exclusively for synchronizing data, such as calendar entries, addresses, and multimedia files, between a mobile device (in this case a BlackBerry Handheld acting both as a cellular phone and an ADP machine) and a personal computer; moreover, this CD-ROM serves as interactive user guide and tutorial information for the mobile device. It is also stated that the user’s guide contains instructions for operating the mobile device as well as the software on the CD-ROM. The applicable subheading for the CD-ROM will be 8523.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be Free. The applicable subheading for the user’s guide will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division