CLA-2-85: RR: NC: 1:108 K83886
Mr. James F. O’Hara
Stein Shostak Shostak & O’Hara
515 South Figueroa Street
Los Angeles, California 90071-3329
RE: The tariff classification of plasma modules from Japan.
Dear Mr. O’Hara:
In your letter dated March 2, 2004, on behalf of your client Pioneer Electronics, you requested a tariff classification ruling.
The items in question are plasma modules denoted as part numbers PDU-M5003/T/WL and PDU-M4303/T/WL. Model PDU-M5003/T/WL is the 50 inch diagonally measured unit and model PDU-M4303/T/WL is the 43-inch diagonally measure unit. Each module is to be used in the manufacture of a gas plasma television monitors.
Each of these units is actually the gas plasma screen for the appropriate television monitor. They each consist of a glass sandwich, of their respective diagonal screen size, and the necessary gas typical of such flat panel gas plasma monitors. They also contain electronic assemblies and various connector assemblies. Upon review of the descriptive literature this office is of the opinion that these modules are principally used with the apparatus of heading 8528 HTS.
The applicable subheading for the specified models of the plasma modules 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, 8528.12.72, 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