The tariff classification of LCD television sets from China
Issued June 9, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8528.72.6400
Headings: 8528
Product description
The subject merchandise, based on the submitted information, is the Magnavox LED-backlit LCD color televisions, model numbers 19ME601B/F7 and 22ME601B/F7 with 19-inch and 22-inch diagonal screen sizes, respectively. It is noted that both television models, which incorporate a USB port, contain the internal circuitry for reproducing pictures and video files stored on a USB flash memory or storage device (not included). These televisions also have an HDMI input for connection to such devices as a satellite set top box and a Blu-ray/DVD recorder. In its condition as imported, each Magnavox LCD television, with LED backlight, is packaged for retail sale with the following: a TV base, a remote control, and operating instructions. This type of combination is considered to be a set for tariff classification purposes, with the essential character being imparted by the LCD television.
CBP rationale
The applicable subheading for these television sets will be 8528.72.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus .
Full text
N167925 June 9, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.72.6400 Mr. Kent Sunakoda James J. Boyle & Co. 1200 Corporate Center Drive, Ste. 350 Monterey Park, CA 91754 RE: The tariff classification of LCD television sets from China Dear Mr. Sunakoda: In your letter dated May 20, 2011, on behalf of the Funai Corporation Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is the Magnavox LED-backlit LCD color televisions, model numbers 19ME601B/F7 and 22ME601B/F7 with 19-inch and 22-inch diagonal screen sizes, respectively. It is noted that both television models, which incorporate a USB port, contain the internal circuitry for reproducing pictures and video files stored on a USB flash memory or storage device (not included). These televisions also have an HDMI input for connection to such devices as a satellite set top box and a Blu-ray/DVD recorder. In its condition as imported, each Magnavox LCD television, with LED backlight, is packaged for retail sale with the following: a TV base, a remote control, and operating instructions. This type of combination is considered to be a set for tariff classification purposes, with the essential character being imparted by the LCD television. The applicable subheading for these television sets will be 8528.72.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus . . . Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an LED-backlit LCD color television; Article 509
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