CLA-2-85:OT:RR:NC:1:108
Mr. Kent Sunakoda
James J. Boyle & Co.
1200 Corporate Center Drive, Ste. 350
Monterey Park, CA 91754
RE: The tariff classification of LCD televisions with LED technology from China
Dear Mr. Sunakoda:
In your letter dated August 23, 2010, on behalf of P&F USA, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is the Philips 40-inch color LCD HD televisions with LED technology, models 40PFL7505D/F7, 40PFL7705D/F7, and 40PFL7705DV/F7. It is stated that all of the television models incorporate a USB port that contains the internal circuitry for enabling the user to retrieve, read, and reproduce video files stored on a USB memory or storage device, such as a USB flash drive, when such device is plugged into the television’s USB port. In addition, since these televisions are DivX® Certified, they are capable of retrieving and playing DivX® video files stored on a USB memory or storage device, such as a USB flash drive; and are also capable of retrieving and playing DivX® video files via DivX® Video-on-Demand when the DivX® video files are purchased or rented. These televisions also have a PC input jack for connecting the TV to a computer by a VGA cable in order to use the TV as a PC monitor. It is noted that models 40PFL7705D/F7 and 40PFL7705DV/F7 are Net TV capable for viewing Netflix-streaming TV episodes and movies over the Internet.
The applicable subheading for these televisions will be 8528.72.6400, 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: Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other. The rate of duty will be 3.9 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division