Ms. Sarah Yoo
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of a TV converter box from China.
Dear Ms. Yoo:
In your letter dated November 5, 2007, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a digital to analog converter box, model number LCX300-4DM, that is a non-screened reception device containing an ATSC tuner, but not incorporating a modem. This device, which does not have any recording or reproducing capability, is designed to receive a digital television (DTV) transmission for the purpose of converting digital signals into analog signals, thereby enabling the user to receive and display these signals on an analog television set. It is noted that the specification for the subject converter box allows this device to receive subsidy coupons through the U.S. federally sponsored DTV converter box coupon program.
It is stated that this converter box will be imported with an RF cable, a video cable, an audio cable, a remote control, a battery, and an owner’s manual, all of which will be put up in a manner suitable for sale directly to the user without repacking. This merchandise will be considered a set for tariff classification purposes with the essential character being imparted by the converter box.
The applicable subheading for this TV converter box 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: 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