Ms. Becky Delsing
Best Buy Purchasing LLC
7601 Penn Ave S.
Richfield, MN 55423
RE: The tariff classification of LCD televisions from China
Dear Ms. Delsing:
In your letter dated August 12, 2011, you requested a tariff classification ruling.
The merchandise in question is the Insignia LCD HD televisions, models NS-42L780A12, NS-46L780A12, and NS-55L780A12, with 42-inch, 46-inch, and 55-inch diagonal screen sizes, respectively. All models incorporate the following: an NTSC analog tuner, an ATSC Clear-QAM digital tuner, three HDMI inputs, one component video input, one composite video input, one PC/VGA input, and one 3.5 mm PC audio input. In addition, these televisions have the capability, when a USB flash drive is inserted in the USB port, to reproduce video slideshows of JPEG pictures.
In its condition as imported, these LCD televisions will be packaged for retail sale with the following: a tabletop stand, a remote control, a component video cable, a cleaning cloth, and a quick-start guide. This combination is considered a set for tariff classification purposes, with the televisions imparting the essential character.
The applicable subheading for these televisions will be 8528.72.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus . . . Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other. The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733-3014.
Robert B. Swierupski
National Commodity Specialist Division