HQ 089941: Recorded video cassettes; 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 089941
                        October 11, 1991

CLA-2 CO:R:C:M 089941 KCC

CATEGORY: Classification

TARIFF NO.:  8524.23.10

Mr. Juan C. Diaz
Rank Shipping, Inc.
P.O. Box 4841 - Cargo Area
Carolina, Puerto Rico 00628

RE:  Recorded video cassettes; GRI 1; EN 85.24

Dear Mr. Diaz:

     This is in response to your letter dated July 11, 1991, on
behalf of Importaciones YEMIR, Humacao, Puerto Rico, regarding
the tariff classification and admissibility into Puerto Rico of
video cassettes movies recorded in Spanish.  Samples of the video
cassettes were submitted for examination.

FACTS:

     Importaciones YEMIR of Humacao, Puerto Rico, plans on
importing recorded video cassettes from Gran Video in Venezuela.
Pursuant to an International Home Video License Agreement
between Gran Video and Turner Home Entertainment, Inc. (THE), in
Venezuela Gran Video will duplicate video cassettes from THE
master tapes dubbing them in Spanish or creating Spanish
subtitles.

ISSUE:

     What is the proper tariff classification of the recorded
video cassettes?

LAW AND ANALYSIS:

     The classification of merchandise under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUSA, 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 recorded video cassettes are properly classified under
subheading 8524.23.10, HTSUSA, 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...Magnetic
tapes...Of a width exceeding 4 mm but not exceeding 6.5mm...Video
tape recordings...In cassettes."  Explanatory Note 85.24 of the
Harmonized Commodity Description and Coding System (HCDCS),
states that heading 8524 "covers magnetic tapes (video tapes),
holographic image tapes and discs (video discs), on which are
recorded television image and sound."  HCDCS, Vol. 4, p. 1373.
The Explanatory Notes, although not dispositive, are to be looked
to for proper interpretation of the HTSUSA.  54 Fed. Reg. 35127,
35128 (August 23, 1989).  The recorded video cassettes satisfy
the terms of this heading.  The recorded video cassettes are
magnetic tapes on which image and sound are recorded.  The duty
rate of this tariff provision is 0.66 cents per linear meter.

     Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides that unless excepted, every article of foreign
origin imported into the U.S. shall be marked in a conspicuous
place as legibly, indelibly, and permanently as the nature of the
article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the U.S. the English name
of the country of origin of the article.  Congressional intent in
enacting 19 U.S.C. 1304 was "that the ultimate purchaser should
be able to know by an inspection of the marking on the imported
goods the country of which the goods is the product.  The evident
purpose is to mark the goods so that at the time of purchase the
ultimate purchaser may, by knowing where the goods were produced,
be able to buy or refuse to buy them, if such marking should
influence his will."  United States v. Friedlaender & Co., 27
C.C.P.A. 297 at 302; C.A.D. 104 (1940).  Enclosed for your
information is a copy of Part 134, Customs Regulations (19 CFR
Part 134), which implements the country of origin marking
requirements and exceptions of 19 U.S.C. 1304.

HOLDING:

     The recorded video cassettes are properly classified under
subheading 8524.23.10, HTSUSA, 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...Magnetic
tapes...Of a width exceeding 4 mm but not exceeding 6.5mm...Video
tape recordings...In cassettes."  The duty rate of this provision
is 0.66 cents per linear meter.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division

Enclosure