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Issues: Whether a CD ROM containing images of drawings and designs of engineering goods is classifiable under Heading 49.06, Heading 49.11, or sub-heading 8524.39 of the Customs Tariff.
Analysis: Heading 49.06 covers plans and drawings only when they are originals drawn by hand, handwritten texts, photographic reproductions on sensitized paper, or carbon copies of such originals. The CD ROM in question did not answer that description. Note 2 to Chapter 49, which enlarges the meaning of "printed", also did not bring a CD ROM within Heading 49.11, because the product was not printed matter. The Explanatory Notes to the HSN supported exclusion from Chapter 49 and pointed to classification under Chapter 85. The relied-upon precedent dealing with printed drawings and plans was distinguished on facts.
Conclusion: The CD ROM was correctly classified under sub-heading 8524.39, and the appeal failed.
Ratio Decidendi: A CD ROM containing drawings or designs is not classifiable under Chapter 49 unless it satisfies the specific conditions of Heading 49.06 or qualifies as printed matter under Heading 49.11; otherwise, it falls under the specific recorded media heading in Chapter 85.