N196292 N1 Ruling Active

The tariff classification of an LCD television set from China

Issued December 15, 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 Vizio 32-inch color LCD television, model E320VA, which incorporates the following: a tuner, four HDMI inputs, one component video input, one composite video input, and one RGB input, as well as the main board, the power board, and the speakers. This television, which also incorporates a USB port, contains the internal circuitry and firmware that provide the television with the capability to reproduce video slideshows of JPEG photos stored on a USB storage device (not included). This merchandise is retail packed at the time of importation with various related accessories, such as a television stand, a remote control, and a quick start guide. The essential character of this merchandise, which is considered a set for tariff classification purposes, is imparted by the television.

CBP rationale

The applicable subheading for this television set 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

N196292 December 15, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.72.6400 Ms. Josephine Lu Trend Smart America, Ltd. 2 South Pointe Drive, Ste. 152 Lake Forest, CA 92630 RE: The tariff classification of an LCD television set from China Dear Ms. Lu: In your letter dated December 7, 2011, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is the Vizio 32-inch color LCD television, model E320VA, which incorporates the following: a tuner, four HDMI inputs, one component video input, one composite video input, and one RGB input, as well as the main board, the power board, and the speakers. This television, which also incorporates a USB port, contains the internal circuitry and firmware that provide the television with the capability to reproduce video slideshows of JPEG photos stored on a USB storage device (not included). This merchandise is retail packed at the time of importation with various related accessories, such as a television stand, a remote control, and a quick start guide. The essential character of this merchandise, which is considered a set for tariff classification purposes, is imparted by the television. The applicable subheading for this television set 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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