Classification of mixed media imports: treat books with accompanying floppy diskettes according to the principal commodity imported. Classification depends on the principal commodity: if the diskette only supplements the printed book, classify as a printed book under Chapter 49; if the diskette is the principal object and the book is merely instructional, classify as computer software under Chapter 85. Each import must be assessed on its merits applying the rule for goods put up in sets for retail sale, and unresolved difficulties may be referred to the Board.
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Classification of mixed media imports: treat books with accompanying floppy diskettes according to the principal commodity imported.
Classification depends on the principal commodity: if the diskette only supplements the printed book, classify as a printed book under Chapter 49; if the diskette is the principal object and the book is merely instructional, classify as computer software under Chapter 85. Each import must be assessed on its merits applying the rule for goods put up in sets for retail sale, and unresolved difficulties may be referred to the Board.
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