CLA-2-85:RR:NC:1:108 H81596
Ms. Madeline B. Kuflik
Panasonic
One Panasonic Way 3B-6
Secaucus, New Jersey 07094
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of televisions from Mexico; Article 509
Dear Ms. Kuflik:
In your letter dated March 30,2001 and received in this office on May 25, 2001 you requested a ruling on the status of televisions from Mexico under the NAFTA.
The items in question are non-high definition color television sets, with a single picture tube and screen diagonals of 27 and 32 inches.
The television sets are manufactured in Mexico from both originating and non-originating parts. The only non-originating parts are three printed circuit boards from Malaysia. These printed circuit boards are specified as the CRT Panel, the PIP Panel and the Pincushion Panel. These boards are incorporated into the television sets, as imported into Mexico, as ancillary boards for they are not within the main chassis board of the respective televisions. Samples and a description of the complete assembly process have been furnished to this office.
The applicable tariff provision for the 27 inch color television set will be 8528.12.3250, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; Color: Non-high definition, having a single picture tube intended for direct viewing (non-projection type), with a video display diagonal exceeding 35.56 cm: Other … Other, with a video display diagonal: Exceeding 52cm but not exceeding 77cm. The general rate of duty will be 5 percent ad valorem.
The applicable subheading for the 32 inch color television will be 8528.12.3290, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Color: Non-high definition, having a single picture tube intended for direct viewing (non-projection type), with a video display diagonal exceeding 35.56cm: Other … Other, with a video display diagonal: Exceeding 77cm. The general rate of duty will be 5 percent ad valorem.
The NAFTA rule of origin for products classified under 8528.12.32 is set forth in General Note 12(t)/85.85. It states: A change to tariff items 8528.12.28 or 8528.12.32 from any other heading, except from tariff items 8529.90.43, 8529.90.46, 8529.90.49 or 8540.11.10 or more than one of the following:
(A) Tariff item 7011.20.10
(B) Tariff item 8540.91.15
Based upon an examination of the printed circuit boards and a review of the manufacturing process it is the opinion of this office that applicable subheading for the three printed circuit boards will be 8529.90.0600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Other.
Each of the non-originating materials used to make the television sets has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/85.85. The 27 inch and 32 inch color television sets will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Michael Contino at 212-637-7039.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division