N176297 N1 Ruling Active

The tariff classification of LCD televisions from China

Issued August 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8528.72.7250, 8528.72.6400

Headings: 8528

Product description

The subject merchandise, based on the submitted information, is the Philips LCD HD color televisions, models 19PFL3505D/F7 and 32PFL3506/F7, with 19-inch and 32-inch diagonal screen sizes, respectively. These televisions, depending upon the model, have either two or three HDMI inputs with Easylink for connection to multiple high-definition sources, such as an HD set top box and a Blu-ray player. Both models, incorporating USB ports, are being imported as televisions without the capability of reproducing video files stored on a USB flash memory or storage device (not included). In addition, both models, incorporating USB ports, will also be imported as televisions with the capability of reproducing video files stored on a USB flash memory or storage device (not included).

CBP rationale

The applicable subheading for the televisions, without the capability of reproducing video, will be 8528.72.7250, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus . The applicable subheading for the televisions, with the capability of reproducing video, will be 8528.72.6400, HTSUS, which provides for Monitors and projectors, not incorporating television reception apparatus .

Full text

N176297 August 18, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.72.7250; 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 televisions from China Dear Mr. Sunakoda: In your letter dated August 9, 2011, on behalf of P&F USA, Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is the Philips LCD HD color televisions, models 19PFL3505D/F7 and 32PFL3506/F7, with 19-inch and 32-inch diagonal screen sizes, respectively. These televisions, depending upon the model, have either two or three HDMI inputs with Easylink for connection to multiple high-definition sources, such as an HD set top box and a Blu-ray player. Both models, incorporating USB ports, are being imported as televisions without the capability of reproducing video files stored on a USB flash memory or storage device (not included). In addition, both models, incorporating USB ports, will also be imported as televisions with the capability of reproducing video files stored on a USB flash memory or storage device (not included). The applicable subheading for the televisions, without the capability of reproducing video, will be 8528.72.7250, 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: Other: Other: LCD-type (direct view). The rate of duty will be 5 percent ad valorem.    The applicable subheading for the televisions, with the capability of reproducing video, will be 8528.72.6400, 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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