CLA-2-85:OT:RR:NC:N1:108

Ms. Sarah Cho
LG Electronics USA Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of flat-panel televisions from Mexico and South Korea

Dear Ms. Cho:

In your letter dated April 11, 2014, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is flat-panel color televisions, which consist of the following: an LED LCD high-definition smart TV, model 84LM9600, with a diagonal-screen size of 84 inches; an LCD TV, model 37CS560, with a diagonal-screen size of 37 inches; and an LED LCD high-definition smart TV, model 55LA9650, with a diagonal-screen size of 55 inches. All of these models contain a TV tuner and incorporate the capability of reproducing audio and/or video via a USB port.

The applicable subheading for these flat-panel 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: Other, color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other. The general 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 lisa.a. [email protected].

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division