The tariff classification of CD-ROM’s with medical-related printed material from Germany.

N056435 April 27, 2009 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8523.40.5000 Mr. Joseph R. Hoffacker W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of CD-ROM’s with medical-related printed material from Germany. Dear Mr. Hoffacker: In your letter dated March 18, 2009, you requested a tariff classification ruling. Samples are being returned as requested. The subject merchandise, based on the submitted samples, consists of the following: item number AL0299-EN3, which is a bi-fold postage-paid card serving as a questionnaire relating to GORE Medical Products and as a holder for the enclosed CD-ROM disc listing these medical products; item number AK0315-EN1, which is a paperboard folder with inserts for printed material and four corresponding CD-ROM’s on methods of advertising to increase public awareness on the importance of screening for abdominal and thoracic aortic aneurysms, as well as for educating referring physicians in regard to this matter through the usage of Gore’s specialized-medical equipment; and item number AK0408-EN1, which is a three-ring binder holding printed-training material for reading medical films on thoracic endoprosthesis with 19 in-depth instructional corresponding CD-ROM’s within fitted holders. It is stated that these CD-ROM’s have the inherent characteristics of data and images, which are not capable of being manipulated, nor are they able to provide interactivity to the user. It is noted that this merchandise will be imported in a manner suitable for sale directly to users without repacking and therefore is considered to be sets for tariff classification purposes, with the essential character being imparted by the CD-ROM’s. The applicable subheading for this merchandise will be 8523.40.5000, 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: Other. The rate of duty will be 2.7 percent ad valorem. 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