CLA-2-85:RR:NC:MA: 108 A84308
Mr. Douglas W.Sirinek
Sharp Electronics Corporation
P.O. Box 650
Mahwah, New Jersey 07430-2135
RE: The tariff classification of a video cassette recorder (VCR), Model No. VC-LX3, incorporating a liquid crystal display television monitor from Japan and Malaysia.
Dear Mr. Sirinek:
In your letter dated May 29, 1996 you requested a tariff classification ruling.
The merchandise you requested a ruling on is described in you letter as a Model No. VC-LX3 VHS stereo hi-fi video cassette recorder (VCR) with a built-in three inch diagonally measured liquid crystal display (LCD) screen monitor' which can be used to view television broadcast programs. The item is described as a conventional VCR except for the LCD monitor' which can be used to view a tape independently from what is being viewed on the primary large screen' broadcast television receiver when the VCR is connected to a television. There is also a feature that allows the viewer to switch' between what is being viewed on the LCD screen and the television. The VC-LX3 can also be used to view tapes on the LCD screen when it is not connected to a television receiver and can be used to view broadcast/cable television independently from any other source by using the VCR tuner as a television tuner.
The applicable subheading for the Model No. VC-LX3 video cassette recorder with LCD television monitor will be 8528.12.6200, Harmonized Tariff Schedule of the United States (HTS), which provides for, "Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: . . . Reception apparatus . . . . Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 33.02 cm." The rate of duty will be 2.3 percent ad valorem from Japan or Malaysia.
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 Phil Carabetta at 212-466-5672.
Roger J. Silvestri