Ms. Sarah Cho
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of a Blu-ray and DVD video player from South Korea.
Dear Ms. Cho:
In your letter dated October 10, 2008, you requested a tariff classification ruling.
The merchandise under consideration is the LG model BD300 Blu-ray and DVD player. This Blu-ray and DVD laser disc player reproduces video images and sound directly onto a television receiver. This multifunction machine includes Blu-ray playback, full HD 1080p resolution from all digital HDMI output, Netflix instant streaming ready, advanced audio formats, and 1080p up-scaling of standard DVDs. The Netflix instant streaming is a subsidiary function that can provide instant access to over 12,000 movies and TV shows with a Netflix subscription and a high-speed Internet connection. It is the opinion of this office that the principal function of this multifunction machine is being performed by the video reproducing device.
The applicable subheading for the LG model BD300 Blu-ray and DVD player will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. 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 (646) 733-3014.
Robert B. Swierupski
National Commodity Specialist Division