K85079 K8 Ruling Active

The tariff classification of HDTV Receiver/Recorder from an unspecified country of origin.

Issued April 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8528.12.9700

Headings: 8528

Product description

The item in question is denoted as a HDTV and analog signal personal recorder/receiver, model number LST-3410A. The device is designed for connection directly to either an analog or HD television set. The device has a tuner and a microprocessor. It is designed to always and directly receive television broadcast signals namely an ATSC, NTSC and over-the-air HDTV signals for viewing on either an analog or HD television set. The device also provides the user the option of recording programming on its internal 80GB hard drive. It also incorporates a DVD player for the viewing of prerecorded DVDs. It cannot record onto an unrecorded DVD. It is the opinion of this office that the principal function of the LST-3410A receiver/recorder is that of the reception of the aforementioned television broadcast signals most especially the HD (High Definition) television broadcast signal. Reception of such signals is the principal design element of this device. Classification will be accordingly.

CBP rationale

The applicable subheading for the LST-3410A receiver/recorder will be 8528.12.9700, 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; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Other: Other: Other: Other.

Full text

NY K85079 April 22, 2004 CLA-2-85: RR: NC: 1:108 K85079 CATEGORY: Classification TARIFF NO.: 8528.12.9700 Ms. Rita Wenzel LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of HDTV Receiver/Recorder from an unspecified country of origin. Dear Ms. Wenzel: In your letter dated April 9, 2004 you requested a tariff classification ruling. The item in question is denoted as a HDTV and analog signal personal recorder/receiver, model number LST-3410A. The device is designed for connection directly to either an analog or HD television set. The device has a tuner and a microprocessor. It is designed to always and directly receive television broadcast signals namely an ATSC, NTSC and over-the-air HDTV signals for viewing on either an analog or HD television set. The device also provides the user the option of recording programming on its internal 80GB hard drive. It also incorporates a DVD player for the viewing of prerecorded DVDs. It cannot record onto an unrecorded DVD. It is the opinion of this office that the principal function of the LST-3410A receiver/recorder is that of the reception of the aforementioned television broadcast signals most especially the HD (High Definition) television broadcast signal. Reception of such signals is the principal design element of this device. Classification will be accordingly. The applicable subheading for the LST-3410A receiver/recorder will be 8528.12.9700, 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; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Other: Other: Other: Other. The general rate of duty will be 5 percent ad valorem. 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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