Tariff NO.: 9013.80.9000; 8529.90.9380; 8543.70.9650; 4901.99.0093
Mr. Jeffrey Katz
Sharp Electronics Corporation
Sharp Plaza, Suite 1
Mahwah, New Jersey 07495-1163
RE: The tariff classification of a Subassembly for a LCD TV, TV stand, remote control and instruction manual from China
Dear Mr. Katz:
In your letter you requested a tariff classification ruling on a subassembly for a LCD TV.
The subject LCD TV subassembly is model number LC-60LE650USA. The LCD TV subassembly, in condition as imported, will have a power board, but will not have the main board. The main board is a printed wiring board with mounted active and passive components. The function of the main board is radio-frequency, signal demodulation, control and synchrony, and handling of video and audio signals and control for each function. The LCD TV subassembly is not capable of receiving or reproducing any type of display without the main board. It cannot receive television signals, and cannot receive signals and produce a display from red-green-blue (RGB) sources, including video graphics array (VGA) or digital visual interface (DVI) sources. By itself, the LCD TV subassembly does not have any functionality. After importation, the main board, which is manufactured in Mexico, will be incorporated into the LCD TV subassembly, to make a finished LCD TV.
You indicate that the subassembly is solely or principally used in televisions. The imported LCD TV subassembly will include the TV stand, the remote control, and a manual. The television stand, which is composed of a metal base with a plastic cover, is dedicated solely for use with a television. The remote control is an infrared remote control, which generates infrared signals to control the television. The manual includes the LCD-TV manufacturer’s information, printed in three languages, with text and illustrations on the operation and performance, customer care and troubleshooting advice. It also includes the certificate of warranty.
You suggest classification of the LCD TV subassembly in subheading 8529.90.53, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Flat panel screen assemblies for the apparatus of subheadings 8528.59.15, 8528.59.21, 8528.59.23, 8528.59.25, 8528.59.31, 8528.59.33, 8528.69.35, 8528.69.40, 8528.69.45, 8528.69.50, 8528.72.62, 8528.72.64, 8528.72.68 and 8528.72.72. However, the CIT has determined in Sharp Electronics Technology, Inc. v. United States, Slip Op. 96-104, that by application of General Rule 3(a), flat panel screen assemblies incorporating liquid crystal devices (LCDs) are not classified under heading 8529, HTSUS, as part of a monitor or a television, given that the most specific description is provided by heading 9013, HTSUS, which provides for liquid crystal devices not constituting articles provided for more specifically in other headings.
The applicable subheading for the LCD TV Subassembly will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liquid crystal devices not constituting articles provided for more specifically in other headings: Other devices, appliances and instruments: Other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the TV stand will be 8529.90.9380, HTSUS, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Of television receivers: Other: Other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the remote control will be 8543.70.9650, HTSUS, which provides for Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6 percent ad valorem.
The applicable heading for the LCD -TV instruction manual will be 4901.99.0093, HTSUS, which provides for Other (than certain enumerated) printed books, Other: Containing 49 or more pages each (excluding covers). 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 Barbara Kiefer at firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division