CLA-2-85: RR: NC: 1:108 K89362
Ms. Gail Cummins
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, NY 10004
RE: The tariff classification of printed circuit boards for televisions from Korea and Japan.
Dear Ms. Cummins:
In your letter dated September 1, 2004, on behalf of your client Sanyo Manufacturing Corporation, you requested a tariff classification ruling.
The items in question are printed circuit boards designed exclusively for use in high definition televisions (HDTV). They are denoted as model numbers 1AV4U20B71600 and 1AA0B10B26000. Each model printed circuit board is a complete assembly of discrete components such as integrated circuits, diodes, capacitors, resistors and transistors. Each is designed to decode MPEG-compressed video signals, Dolby AC-3 compressed audio signals and program related data as well as outputting HDTV format video signals, stereo analog signals and digital audio signals.
The applicable subheading for each specified model printed circuit board will be 8529.90.0060, 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: Other: Printed circuit assemblies: Of television apparatus: Other. The rate of duty will be free.
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