CLA-2-85:OT:RR:NC:1:108
Ms. Sarah Cho
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of DIRECTTV® HD transcoders from South Korea.
Dear Ms. Cho:
In your letter dated October 8, 2008, you requested a tariff classification ruling.
The merchandise subject to this ruling is DIRECTTV® HD transcoders, LG model numbers HCS6000RA and HCS7000R. It is stated that these transcoders are capable of tuning and receiving HD programming from a DIRECTTV® satellite service and transcoding (converting) it to an ATSC A/53E compliant transmission system. In addition, this stream is Pro: Idiom™ encrypted to secure the content in this transmission path. These transcoders receive a selected HD channel, convert the digital video and audio stream, encrypt the received digital data stream, and modulate the stream in 64-QAM or multiplexed 256-QAM. It has been determined that the principal function of LG model numbers HCS6000RA and HCS7000R is being performed by the transcoding operation.
The applicable subheading for these DIRECTTV® HD transcoders will be 8525.50.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Other. The rate of duty will be 1.8 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division