In most cases, if the product were software and it were physically shipped into New York on disks in a box then the value of the product would be subject to applicable tariffs. Such tariffs are often handled by the freight handlers who receive the merchandise and handle its delivery however since there is no such entity involved then the sale may be bypassing the normal safeguards which manage tariffs. That however does not necessarily mean that the product is not subject to such tariffs. The seller is a non-American company. The buyer is an American company located and doing business in New York.
Seller sells some software and performs some remote administration of buyer's computer.
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