L82966 L8 Ruling Active

The tariff classification of an LCD monitor from China.

Issued March 10, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8528.12.7201

Headings: 8528

Product description

The item in question is a 40-inch LCD monitor. It is denoted as the NEC-Mitsubishi LCD4010-IT-BK LCD monitor model. It is a TFT active matrix with a 40-inch screen diagonal measurement. It has a 1366x 768 resolution and a pixel pitch of .641mm for both high brightness and contrast. It also has a 16:9 aspect ratio and a viewing angle of 170 degrees. It is stated that in its imported condition it does not have a television tuner nor can it decode video signals. An AV (audio/video) card can be incorporated, after importation, for the purpose of viewing video signals. The AV card will provide input connections for S-video, Y, Pb, Pr (component video), composite video and audio inputs. In its imported condition, it is stated, that this monitor is designed to meet a variety of display venues. They included public information kiosks; information displays at airports and train stations, electronic advertising, trade show displays, financial exchanges and industrial control and monitoring. It is your opinion that this monitor should be classified under HTSUS heading 8471.60.4580 as an ADP display. This office is not of the same opinion. It is this office’s opinion that HQ Ruling 966383 provides guidance in this instance for the terms of Chapter 84, Note 5(B)(A) have not been sufficiently satisfied. Therefore classification will be in accordance with the aforementioned Headquarters Ruling

CBP rationale

The applicable subheading for the LCD monitor, model LCD4010-IT-BK, will be 8528.12.7201, 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: Color: With a flat panel screen: Other: Other.

Full text

NY L82966 March 10, 2005 CLA-2-85: RR: NC: 1:108 L82966 CATEGORY: Classification TARIFF NO.: 8528.12.7201 Ms. Cathie Tarsa NEC/Mitsubishi 500 park Blvd., Suite 1100 Itasca, Illinois 60143 RE: The tariff classification of an LCD monitor from China. Dear Ms. Tarsa: In your letter dated February 9, 2005 you requested a tariff classification ruling. The item in question is a 40-inch LCD monitor. It is denoted as the NEC-Mitsubishi LCD4010-IT-BK LCD monitor model. It is a TFT active matrix with a 40-inch screen diagonal measurement. It has a 1366x 768 resolution and a pixel pitch of .641mm for both high brightness and contrast. It also has a 16:9 aspect ratio and a viewing angle of 170 degrees. It is stated that in its imported condition it does not have a television tuner nor can it decode video signals. An AV (audio/video) card can be incorporated, after importation, for the purpose of viewing video signals. The AV card will provide input connections for S-video, Y, Pb, Pr (component video), composite video and audio inputs. In its imported condition, it is stated, that this monitor is designed to meet a variety of display venues. They included public information kiosks; information displays at airports and train stations, electronic advertising, trade show displays, financial exchanges and industrial control and monitoring. It is your opinion that this monitor should be classified under HTSUS heading 8471.60.4580 as an ADP display. This office is not of the same opinion. It is this office’s opinion that HQ Ruling 966383 provides guidance in this instance for the terms of Chapter 84, Note 5(B)(A) have not been sufficiently satisfied. Therefore classification will be in accordance with the aforementioned Headquarters Ruling The applicable subheading for the LCD monitor, model LCD4010-IT-BK, will be 8528.12.7201, 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: Color: With a flat panel screen: Other: Other. The 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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