CLA-2-85: RR: NC: 1:108 K88849
Ms. Rita Wenzel
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of a VCR from Indonesia.
Dear Ms. Wenzel:
In your letter dated August 13, 2004 you requested a tariff classification ruling.
The item in question is a VCR (videocassette recorder) denoted as model number VCS442.
The device is designed to connect to a television and record/play television programming and also play pre-recorded video cassette (VHS) tapes. The VCR comes equipped with 4 heads and has front A/V inputs that allow the connection of a camcorder.
The applicable subheading for the VCR model number VCS442 will be 8521.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Magnetic tape type: Color, cartridge or cassette type: 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division