CLA-2-85:OT:RR:NC:N4:108
Mr. Scott Chamberlain
Gentex Corporation
600 N. Centennial
Zeeland, MI 49464
RE: The tariff classification of a LCD Rear Vision Mirror Monitor
Dear Mr. Chamberlain:
In your letter dated January 13, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Advent LCDM40 LCD Rear Vision Mirror Monitor.” The LCDM40 is a combination of a TFT LCD color video monitor and motor vehicle rear view glass mirror. This merchandise contains a 4-inch high resolution monitor that can display a clear picture from a reversing camera or any other video source. The video monitor is activated when the vehicle is in reverse.
In your submission, you suggested classification under subheading 7009.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as “rear-view mirrors for vehicles;” however, the essential character of this merchandise is not imparted by the mirror. Therefore, classification of the LCD Rear Vision Mirror Monitor in subheading 7009.10.0000, HTSUS, is not applicable.
The applicable subheading for the LCD Rear Vision Mirror Monitor will be 8528.59.2500, 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 monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be Free.
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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division