CLA-2-85: RR: NC: 1:108 K83248
Mr. James F. O’Hara
Stein Shostak Shostak & O’Hara
515 South Figueroa Street
Los Angeles, California 90071-3329
RE: The tariff classification of a plasma module from Japan.
Dear Mr. O’Hara:
In your letter dated February 13, 2004, on behalf of your client Pioneer Electronics, you requested a tariff classification ruling.
The item in question is a plasma module denoted as part number PDU-5003/T/WL. The module is to be used in the manufacture of a Television Plasma Monitor, model number PDP-504PU. This particular model is a 50-inch gas plasma television monitor designed for television viewing.
The module in question (descriptive literature provided) is in fact the gas plasma screen for the monitor. It consists of a 50-inch diagonal glass sandwich containing the necessary gas typical of such flat panel gas plasma monitors. It also contains electronic assemblies described as the address assembly, the scan A & B assemblies and various connector assemblies.
Upon review of the descriptive literature, complete with detailed pictures of the module as imported, this office is of the opinion that this module is principally used with the apparatus of heading 8528 HTS.
The applicable subheading for the plasma module, part number PDU-5003/T/WL will be 8529.90.5300, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Flat panel screen assemblies for the apparatus of subheadings 8528.12.62, 8528.12.64, 8528.12.68, 8528.12.72, 8528.21.55, 8528.21.60, 8528.21.65, 8528.21.70, 8528.30.62, 8528.30.64, 8528.30.66 and 8528.30.68. The rate of duty will be 2.9 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