HQ 953375: Decorative art video tape cassette; GRI 1; EN 85.24

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953375


                                        June 11, 1993

CLA-2 CO:R:C:M 953375 MMC

CATEGORY: Classification

TARIFF NO.: 8524.23.10

Mrs. Chris Ackford, President
Folk Art Enterprises, Inc.
73 Marsh St.
P.O. Box 1088
Ridgetown, Ontario 
Canada NOP 2C0

RE: Decorative art video tape cassette; GRI 1; EN 85.24

Dear Mrs. Ackford:

     This is in response to your letter of February 2, 1993
requesting classification of a decorative art video tape cassette
under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     The video tape cassette explains the fine and decorative
arts.  It measures 12mm x 123m and is made in Canada.

ISSUE:

     What is the classification for the video cassette under the
HTSUS?

LAW AND ANALYSIS:
 
     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes. 
The video cassettes are classifiable in Chapter 85, HTSUS, which
provides for electrical machinery and equipment and parts
thereof; sound recorders and reproducers, television image and
sound recorders and reproducers, and parts and accessories of
such articles.

     Heading 8524, HTSUS, provides in part for tapes and other
recorded media for sound or other recorded phenomena.   In
understanding the language of the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes may be consulted. 
The Explanatory Notes (EN), although not dispositive, are to be
used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128, (August 23, 1989).  

     EN 85.24, p. 1373, states in pertinent part: [t]his heading
includes... (7) Magnetic tapes (video tapes), holographic image
tapes and discs (video discs), on which are recorded television
image and sound.  The recorded video cassettes satisfy the terms
of this heading.

     Subheading 8524.23.10, HTSUS, provides for [r]ecords, tapes
and other recorded media for sound or other similarly recorded
phenomena: [m]agnetic tapes: [o]f a width exceeding 6.5mm:
[v]ideo tape recordings.  Because the article is a video tape
that measures 12mmx 123m it is classifiable in subheading
8524.23.10, HTSUS.  

HOLDING:

     The video cassettes are classifiable in subheading
8524.23.10, HTSUS, at a dutiable rate of $0.66/lin.m.  Products
of Canada, classifiable under this provision are entitled to a
reduction in duty to 0.3/lin. m under the United States-Canada
Free-Trade Agreement upon compliance with the regulations
provided for in 19 C.F.R. sections 10.301-10.309.

                         Sincerely,


                         John Durant, Director