CLA-2-85:OT:RR:NC:N1:108
Mr. Kent Sunakoda
James J. Boyle & Co.
1200 Corporate Center Drive, Ste. 350
Monterey Park, CA 91754
RE: The tariff classification of LCD television sets from China
Dear Mr. Sunakoda:
In your letter dated May 23, 2011, on behalf of the Funai Corporation Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is the Sylvania LCD color televisions, model numbers LC190SS2, LC220SS2, LC320SS2, and LC401SS2 with 19-inch, 22-inch, 32-inch, and 40-inch diagonal screen sizes, respectively. It is noted that all the television models, which incorporate a USB port, contain the internal circuitry for reproducing pictures and video files stored on a USB flash memory or storage device (not included). This merchandise, depending upon the TV model, has either one or more than one HDMI input for connection to such devices as a satellite set top box and a Blu-ray/DVD recorder.
In its condition as imported, each Sylvania LCD television is packaged for retail sale with the following: a TV base, a remote control, and operating instructions. This type of combination is considered to be a set for tariff classification purposes, with the essential character being imparted by the LCD television.
The applicable subheading for these television sets 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: 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