N175606 N1 Ruling Active

The tariff classification of an LCD Rear Vision Mirror Monitor from China

Issued August 9, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8528.59.2500

Headings: 8528

Product description

The merchandise under consideration is referred to as the “Advent LCDM40 LCD Rear Vision Mirror Monitor.” The LCDM40 is a combination of a TFT LCD color video monitor and motor vehicle rear view glass mirror. This merchandise is intended to replace the standard factory motor vehicle rear view mirror and, when combined with a compatible camera (not included), to provide the driver a broader view behind the vehicle for increased safety when traveling in reverse. The video monitor is activated when the vehicle is in reverse and gives the driver a 170 degree viewing angle.

CBP rationale

The applicable subheading for the LCD Rear Vision Mirror Monitor will be 8528.59.2500, 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 monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.

Full text

N175606 August 9, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.59.2500 Mr. John A. Bessich Follick & Bessich, Attorneys at Law 33 Walt Whitman Road Suite 310 Huntington Station, NY 11746 RE: The tariff classification of an LCD Rear Vision Mirror Monitor from China Dear Mr. Bessich: In your letter dated July 15, 2011, on behalf of Audiovox Electronics Corporation, you requested a tariff classification ruling. The merchandise under consideration is referred to as the “Advent LCDM40 LCD Rear Vision Mirror Monitor.” The LCDM40 is a combination of a TFT LCD color video monitor and motor vehicle rear view glass mirror. This merchandise is intended to replace the standard factory motor vehicle rear view mirror and, when combined with a compatible camera (not included), to provide the driver a broader view behind the vehicle for increased safety when traveling in reverse. The video monitor is activated when the vehicle is in reverse and gives the driver a 170 degree viewing angle. The applicable subheading for the LCD Rear Vision Mirror Monitor will be 8528.59.2500, 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 monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be Free. 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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