Ms. Gail T. Cummins
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, NY 1004
RE: The tariff classification of a television chassis from Mexico.
Dear Ms. Cummins:
In your letter dated October 15, 2003, on behalf of your client Sanyo Manufacturing Corporation, you requested a tariff classification ruling.
The item in question is a chassis for a television broadcast receiver (TV). It is denoted as model number VC8C 25V. The chassis incorporates, as components, the audio output amplifier, video amplifiers, video processing systems, deflection circuitry, IF video and also the tuner but does not contain the deflection yoke. Headquarters letter HQ 955743 provides guidance with respect to the classification of this chassis. The chassis consists of parts, but not all, specified in Additional U.S. Note 10, Chapter 85, Harmonized Tariff Schedule (HTS). Specifically it lacks the deflection yoke which is an integral part of the deflection circuitry. Therefore this chassis cannot be considered an incomplete television under 8528.1204 or 8528.12.08 HTSUS.
Additional U.S. Note 4, Chapter 85, Harmonized Tariff Schedule (HTS) states, in part, for the purpose of 8529.90.43 … each subassembly that contains as a component, or is covered in the same entry with one or more of the following television components, viz., tuner … shall be classified in subheading 8529.90.43 … as appropriate.
The applicable subheading for the chassis will be 8529.90.4300, Harmonized Tariff Schedule of the United States (HTS), which provides for Combinations of parts specified in additional U.S. note 10 to this chapter: Entered with components enumerated in additional U.S. note 4 to this chapter. The general rate of duty will be 4 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