The tariff classification of printed circuit boards from Taiwan.

NY L82260 February 8, 2005 CLA-2-85: RR: NC: 1:108 L82260 CATEGORY: Classification TARIFF NO.: 8529.90.06, 8529.90.22 Ms. Heather C. Litman Stein Shostak Shostak & O’Hara Suite 1200 515 South Figueroa Street Los Angeles, California 90071-3329 RE: The tariff classification of printed circuit boards from Taiwan. Dear Ms. Litman: In your letter dated January 11, 2005, on behalf of your client Promate Electronic Co., Ltd., you requested a tariff classification ruling. The items in question are printed circuit boards solely designed for use within monitors used within in-flight, in-vehicle entertainment systems and those monitors used for the visually impaired magnifying systems. Those used in the in-flight and in-vehicle systems are denoted as the AD and A series. Those used in the visually impaired magnifying systems are denoted as the ED and R series. The printed circuit boards for the AD and A series are designed to process an NTSC compatible television signal and generate points of light synchronously with the source signal on the LCD display. All are populated with video processing circuitry, relays, and capacitors. Some also contain an inverter or high voltage transformer. None within this series contain a tuner or convergent assemblies. There also isn’t any indication that these printed circuit boards will be entered with the components enumerated in additional U.S. note 4 of chapter 85. The printed circuit boards for the ED and R series are used in the video monitors that are designed to display a magnified image of a document processed from a digital camera. The visual image displayed on the video monitor can be seen/read by a visually impaired user. The printed circuit boards contain the necessary circuitry to process the transmitted camera signal for viewing on the monitor. The applicable subheading for the AD and A series printed circuit boards will be 8529.90.06, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Other. The rate of duty will be free. The applicable subheading for the ED and R series printed circuit boards will be 8529.90.22, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: 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