CLA-2-85:OT:RR:NC:1:108

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of an LCD television set from China.

Dear Mr. Crago:

In your letter dated August 26, 2008, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a 7-inch color LCD television set, item number A017IA00130, that is stated to incorporate an NTSC/ATSC tuner. This television has a built-in rechargeable battery and stereo speaker, a telescopic antenna, an A/V input, an earphone jack, a cable-casting receiving jack and a folding easel-type stand, as well as auto-channel programming and volume and channel controls. It is stated that this television, which does not incorporate any recording or reproducing apparatus, supports the following formats: 480i (SDTV), 480P (EDTV), 720P (HDTV) and 1080i (HDTV). At the time of importation, it is noted that this merchandise will be retail packed with an audio/video cable and a remote control as well as an AC/DC power adapter; in this condition, the subject merchandise will be considered a set for tariff classification purposes, with the essential character being imparted by the television.

The applicable subheading for this LCD color television set will be 8528.72.6800, 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: 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 (646) 733-3014.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division