L84783 L8 Ruling Active

The tariff classification of high definition receivers from Korea.

Issued May 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8528.12.97, 8528.12.92

Headings: 8528

Product description

The items in question are all high definition (HD) receivers designed for television reception. They are denoted as models LST-4600A, LST-5600A and LST-4200A. Each device contains a tuner and is designed to receive and demodulate an HDTV broadcast television signal for viewing on a television receiver or video monitor. Models LST-4600A and LST- 5600A each have a modem that enables the user to access the Internet. Model LST-4200A does not have a modem or any means of Internet accessibility. None of the models have either recording capacity or a viewable screen.

CBP rationale

The applicable subheading for models LST-4600A and LST 5600-A will be 8528.12.92, 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: Other: other: Other: Set top boxes which have a communications function. The applicable subheading for model LST-4200A will be 8528.12.97, 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: Other: Other: Other: Other.

Full text

NY L84783 May 13, 2005 CLA-2-85: RR: NC: 1:108 L84783 CATEGORY: Classification TARIFF NO.: 8528.12.92, 8528.12.97 Ms. Rita Wenzel LG Electronics 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of high definition receivers from Korea. Dear Ms. Wenzel: In your letter dated April 21, 2005 you requested a tariff classification ruling. The items in question are all high definition (HD) receivers designed for television reception. They are denoted as models LST-4600A, LST-5600A and LST-4200A. Each device contains a tuner and is designed to receive and demodulate an HDTV broadcast television signal for viewing on a television receiver or video monitor. Models LST-4600A and LST- 5600A each have a modem that enables the user to access the Internet. Model LST-4200A does not have a modem or any means of Internet accessibility. None of the models have either recording capacity or a viewable screen. The applicable subheading for models LST-4600A and LST 5600-A will be 8528.12.92, 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: Other: other: Other: Set top boxes which have a communications function. The rate of duty will be free. The applicable subheading for model LST-4200A will be 8528.12.97, 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: Other: Other: 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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