TARIFF NOS.: 8528.71.1000; 8528.69.3500
Ms. Sarah Cho
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of projectors from South Korea
Dear Ms. Cho:
In your letter dated May 28, 2014, you requested a tariff classification ruling.
The two items under consideration are the portable LED projector with smart TV, model PA77U, and the business projector, model BG630. The portable LED projector with smart TV contains a television tuner and the ability to reproduce video via a USB memory device. The business projector, with a video display diagonal not exceeding 34.29 cm, does not contain a television tuner, but does contain the ability to reproduce video via a USB memory device.
The applicable subheading for the portable LED projector with smart TV will be 8528.71.1000, 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: Incorporating video recording or reproducing apparatus.” The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the business projector will be 8528.69.3500, HTSUS, which provides for “Monitors and projectors, not incorporating television reception apparatus; … : Projectors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm.” 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 firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division