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

Mr. Kent Sunakoda
James J. Boyle & Co.
1200 Corporate Center Drive, Ste. 350
Monterey Park, CA 91754

RE: The tariff classification of LED-backlit LCD televisions from China

Dear Mr. Sunakoda:

In your letter dated February 4, 2011, on behalf of P&F USA, Inc., you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is the Philips color LED-backlit LCD HD televisions with diagonal screen sizes ranging from 40 inches to 55 inches, models 40PFL4706/F7, 46PFL4706/F7, and 55PFL4706/F7. It is stated that all of the television models incorporate a USB port and contain the internal circuitry for enabling the user to retrieve, read, and reproduce video files stored on a USB flash memory or storage device when such device is plugged into the television’s USB port. These televisions also have a PC input for enabling the TV to be used as a PC monitor. It is noted that these models have MediaConnect that allows for wireless connection of a PC to the TV. Moreover, they have wireless access to Net TV online services and to the Internet.

The applicable subheading for these televisions 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: 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division