CBP Ruling J87620 — The tariff classification of a video device from Taiwan.

Tariff classification

Headings: 8521

Product description

The item in question is denoted as the “Deschutes” television set top box. This device is designed for use with high definition gas plasma television/monitors. It allows the user to display pictures, artwork and video clips directly onto the screen when the gas plasma unit is not being used as a television/monitor. The device connects to the gas plasma unit and has an Ethernet port for connection to the Internet. The device enables the user to display HD MPEG “pictures” from either flash memory cards or from the Internet therefore enabling the gas plasma unit to display images when not in use as a television/monitor. It is important to note that this device can neither accept nor process an NTSC television broadcast signal. It does not have any channel selection capability. It does not have a tuner for the reception and demodulation of a television broadcast signal. It can only accept a broadband video signal. Due to the fact that it does not contain a tuner your suggested classification of 8528.12.92000, Harmonized Tariff Schedule of the United States, is precluded.

CBP rationale

The applicable subheading for the Deschutes device will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other.

Full text

NY J87620 July 28, 2003 CLA-2-85:RR:NC:1:108 J87620 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Mr. Bill Brady OIA Global Logistics 8440 NE Alderwood Rd., Suite A Portland, OR 97220 RE: The tariff classification of a video device from Taiwan. Dear Mr. Brady: In your letter dated July 16, 2003, on behalf of your client Roku LLD, you requested a tariff classification ruling. The item in question is denoted as the “Deschutes” television set top box. This device is designed for use with high definition gas plasma television/monitors. It allows the user to display pictures, artwork and video clips directly onto the screen when the gas plasma unit is not being used as a television/monitor. The device connects to the gas plasma unit and has an Ethernet port for connection to the Internet. The device enables the user to display HD MPEG “pictures” from either flash memory cards or from the Internet therefore enabling the gas plasma unit to display images when not in use as a television/monitor. It is important to note that this device can neither accept nor process an NTSC television broadcast signal. It does not have any channel selection capability. It does not have a tuner for the reception and demodulation of a television broadcast signal. It can only accept a broadband video signal. Due to the fact that it does not contain a tuner your suggested classification of 8528.12.92000, Harmonized Tariff Schedule of the United States, is precluded. The applicable subheading for the Deschutes device will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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