Mr. Michael Jackson
Meeks, Sheppard & Pillsbury, LLP
Attorneys At Law
100 Newport Center Drive
Newport Beach, CA 92660
RE: The tariff classification of a rear projection television incorporating a printer from Mexico.
Dear Mr. Jackson:
In your letter dated September 12, 2003, on behalf of your client Delta Products Corporation, you requested a tariff classification ruling.
The item in question is denoted as a rear projection television that incorporates a thermal printer. The item is a fully functional television broadcast receiver with a tuner. It is fully capable of receiving television broadcasts for viewing. The rear projection television is to be configured in various screen diagonals of 42, 47,56 and 65 inches. The rear projection technology will vary from LYCOS that uses LCD screens and DLP that uses an optical engine.
The incorporated printer is designed to allow the user to print on paper images projected by the rear projection television. The printer will also allow the user to print images generated from a digital camera to the television.
Section XVI Note 3 provides “ Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.
Based upon the information provided this device is designed, marketed and sold as a rear projection television. It is the opinion of this office that the incorporation of a printer does not alter its principal function.
The applicable subheading for the rear projection television with a printer will be 8528.12.7201, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; Color; With a flat panel screen: Other: Other. The general rate of duty will be 5 percent ad valorem.
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 Michael Contino at 646-733-3014.
Robert B. Swierupski