Mr. Tony Kao
Trend Smart America, Ltd.
2 South Pointe Drive, Ste. 152
Lake Forest, CA 92630
RE: The tariff classification of LCD television sets from China
Dear Mr. Kao:
In your letter dated January 13, 2012, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is the Vizio high-definition LCD color televisions, with models E371VA, E421VA, E470VA, and E550VA having diagonal-screen sizes measuring about 37 inches, 42 inches, 47 inches, and 55 inches, respectively. Each television model, which incorporates a USB port, contains the internal circuitry (on its main board) and the firmware that provide the television with the capability to reproduce, for example, a video slideshow of JPEG photos stored on a formatted USB storage device (not included).
At the time of importation, each model is retail packed with various related accessories, such as a TV stand, a remote control, and a user manual. This type of combination (each TV model with its accessories) is considered a set for tariff classification purposes, with the essential character of the set being imparted by the television.
The applicable subheading for these television sets 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.
Thomas J. Russo
National Commodity Specialist Division