The tariff classification of DVDs from Australia.

NY R02701 October 20, 2005 CLA-2-85: RR: NC: 1:108 R02701 CATEGORY: Classification TARIFF NO.: 8524.39.8000 Ms. Pamela Allen Orion Enterprises Pty. P.O. Box 696 Split Junction NSW 2088, Australia RE: The tariff classification of DVDs from Australia. Dear Ms. Allen: In your letter dated October 18, 2005 you requested a tariff classification ruling. The items in question are two early childhood education DVDs. The first is entitled Bright Bubs Touch and Tickle. It is a DVD that guides parents on how to sing and move with a baby over three months of age. The DVD is to be played on a DVD player and it incorporates the characteristics of data, instructions sound and image. The second DVD is entitled Bright Bubs, Shake it Baby, Shake It. It is a DVD that guides parents on how to sing and move with a child over six months of age in order to enrich their development. The DVD is to be played on a DVD player and incorporates the characteristics of data, instructions, sound and image. The applicable subheading for the two DVDs 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. 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