CLA-2-85:OT:RR:NC:N1:108
Mr. Eric Segal
Panasonic Corporation of North America
1 Panasonic Way, 7J-1
Secaucus, NJ 07094
RE: The tariff classification of a light-emitting diode (LED) display from China and Japan
Dear Mr. Segal:
In your letter dated February 15, 2013, you requested a tariff classification ruling.
The merchandise subject to this ruling request is referred to as the “Large Scale LED Display.” In its imported condition, the “Large Scale LED Display” consists of LED panels, screen interface processor(s), and various cables and connectors used in assembling the display. When imported in this configuration, the LED panels and the processor(s) together are considered to be an unassembled functional unit, as per General Rule of Interpretation 2 (a) and Legal Note 4 to Section XVI, with the clearly defined function of a monitor. The finished LED display is a large format flat panel display monitor, which is used in stadiums and arenas, billboards, marquees, and other indoor and outdoor applications. In addition, the finished monitor does not contain a television tuner or any video recording or reproducing apparatus.
The applicable subheading for the Large Scale LED Display, consisting of LED panels and processor(s) when imported together as a functional unit, will be 8528.59.3100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus…Other monitors: Other: Color: With a flat panel screen: Other: Other: Flat panel display devices designed for use with an automatic data processing machine, as defined in additional U.S. note 13 to chapter 85. 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.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division