CLA-2-85:OT:RR:NC:N1:109
Ms. Sarah Cho
LG Electronics U.S.A. Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of a cloud box from Korea
Dear Ms. Cho:
In your letter dated March 28, 2014, you requested a tariff classification ruling.
The merchandise under consideration it the LG Cloud V-series box, model number CBV42-B (Zero Client TERA2). This box, which contains Teradici PCoIP technology, receives and decodes encrypted image information from a server and transmits it to a monitor. Moreover, this data reception, conversion, transmission box helps create a virtual work environment. The V-series box can be mounted on the back of a monitor, but does not contain an operating system, a CPU, a tuner, or any storage capability.
You request consideration for subheading 8471.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic data processing machines and units thereof… Other units of automatic data processing machines: Other: Other. However, Legal Note 5 (D) (ii) to chapter 84 excludes apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network). Thus, this merchandise is excluded from heading 8471, HTSUS.
The applicable subheading for LG Cloud V-series box will be 8517.62.0050, HTSUS, which provides for Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division