The tariff classification and status under the North American Free Trade Agreement (NAFTA) of rear-projection, color televisions from Mexico; Article 509

NY L82097 February 25, 2005 CLA-2-85:RR:NC:1:108 L82097 CATEGORY: Classification TARIFF NO.: 8528.12.7201 Mr. Thomas J. Lindmeier Attorney at Law 300 Jackson Place 13th & Jackson Street Omaha, Nebraska 68102 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of rear-projection, color televisions from Mexico; Article 509 Dear Mr. Lindmeier: In your letter dated January 17, 2005, you requested a ruling on the status of rear-projection, color televisions from Mexico under the NAFTA. The subject merchandise, based on the submitted information, consists of two fully functional, 65-inch rear-projection, color television receivers, models numbers 6580 and 6520, that do not incorporate video recording or reproducing apparatus. It is indicated that these models are manufactured in Mexico from both originating and non-originating components. It is stated that both models 6580 and 6520 use LCoS™ technology. Moreover, there is stated to be two versions of model 6520: one with and one without an ATCS tuner. Both models are capable of receiving HDTV signals. The applicable tariff provision for these rear-projection, color television receivers will be 8528.12.7201, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: Color: With a flat panel screen: Other: Other. The general rate of duty will be 5 percent ad valorem. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUSA General Notes 12(b)(ii)(A). Moreover, It is noted that the non-originating materials, not consisting of a flat panel screen assembly, that are used to manufacture the complete rear projection televisions undergo the necessary tariff shift in accordance with General Note 12(t)(90). The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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