NY a86625: The tariff classification of Software from Canada.

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.

                            NY A86625
                         August 28, 1996     


CLA-2-85:RR:NC:108:A86625 

CATEGORY:  Classification

TARIFF NO.: 8524.91.0070  

Mr. Andrew Cogswell
Remsoft Inc.
620 George Street
Suite 5
Fredericton, New Brunswick
Canada E3B 1K3

RE:  The tariff classification of Software from Canada.

Dear Mr. Cogswell:

     In your letter dated August 1, 1996, you requested a tariff
classification ruling.

     Your letter indicates that this prospective importation of
software will be imported with data pre-programed on 3.5 inch
diskettes.   

     The applicable subheading for this item 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 sound reproducing phenomena other than sound or image: other. 
The rate of duty will be 5.8 cents per square meter of recording
surface.   

     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 Phil Carabetta at 212-466-5672.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division