CLA-2-85:OT:RR:NC:N1:108
Mr. Kenny Choi
Global4PL Supply Chain Services
1525 McCarthy Blvd., Suite 1008
Milpitas, CA 95035
RE: The tariff classification of a set top box with a communication function from China
Dear Mr. Choi:
In your letter dated December 19, 2014, on behalf of your client, Roku Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a set top box, referred to as the "Roku 3" media player, which is used for the transmission of television signals. The Roku 3 media player is connected to a television through an HDMI transmission cable, and transmits audio and video, such as movies, TV shows, from the Internet to a television set. Moreover, this set top box connects directly to the Internet, i.e., any Internet Service Provider (ISP), using either Wi-Fi or a wired Ethernet connection, thereby providing a communication function. The Roku 3 uses this connection to communicate with the Internet to stream video content from various applications. Furthermore, this device can be controlled using the included remote control or from an application downloaded to a smartphone.
At the time of importation, the Roku 3 is packaged for retail sale with a remote control, headphones, batteries, a power adapter, and a user’s guide. This combination is considered a set for tariff classification purposes, with the essential character being imparted by the set top box with a communication function.
The applicable subheading for the Roku 3 will be 8525.50.1000, 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: Set top boxes which have a communication function. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division