Mr. Ronald Morgan
Ronald Morgan CHB
838 Crestwood Street
San Pedro, CA 90731
RE: The tariff classification of a satellite TV receiver set from China or Taiwan.
Dear Mr. Morgan:
In your letter received in this office on February 9, 2007, on behalf of Eastern Electronics USA, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information and sample, is a non-screened satellite TV receiver, model number SE830-T0N7. This device, which incorporates a tuner and a built-in microprocessor, is designed to receive and demodulate satellite broadcast television signals for viewing on a color television set. It is stated that this device, which does not contain a modem, is incapable of recording or reproducing. This receiver, which has connectors for the antennas, also has video and audio connectors for a television, VCR, and digital amplifier, as well as a RS-232 port for connection to a PC.
It is indicated that this device will be imported with the following: two AAA batteries, an AV cable, a power cord, a remote control unit, and a users’ guide. In this regard, it is stated that at the time of importation, this merchandise will be put up in a manner suitable for sale directly to the user without repacking; furthermore, this merchandise is considered to be a set for tariff classification purposes with the essential character of the set being imparted by the satellite TV receiver.
It should be noted that although this merchandise is referred to as a “digital set-top box,” it has been determined that this satellite TV receiver is not a set-top box with a communication function for tariff classification purposes.
You propose that this merchandise is properly classified under subheading 8525.50.3040, 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: Other, Other. However, since this apparatus, which incorporates a tuner, is considered to be a reception device, not a transmission device, classification under subheading 8525.50.30, HTS, is precluded.
The applicable subheading for this television receiver set will be 8528.71.4000, 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: Not designed to incorporate a video display or screen: Other: Other: Color. The rate of duty will be 5 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.
Robert B. Swierupski