The tariff classification of a television projector and a screen from South Korea

N240452 April 18, 2013 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.72.6400, 8528.71.0000, 9010.60.0000 Ms. Sarah Cho LG Electronics U.S.A, Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a television projector and a screen from South Korea Dear Ms. Cho: In your letter dated April 4, 2013, you requested a tariff classification ruling. The subject merchandise is the LG HECTO-GL (projector) and the SC100 (screen), which operate together as a laser projection TV system. The LG HECTO-GL measures about 5.7 inches high and has a laser-based illumination system that has a lifespan of at least 25,000 hours. This multi-function television projector, which features a built-in ATSC TV tuner, three HDMI ports, a smart TV suite, and onboard 10-watt speakers, performs the principal function of television reception apparatus. Furthermore, this television projector has two USB ports, one of which can recognize and read movies, photos and music files stored on a USB memory device, thereby enabling this projector to reproduce video/audio from a semiconductor (solid-state non-volatile) medium. The SC100 is a 100-inch diagonal screen with full HD 1080P resolution, which is composed of six layers (hard coating layer, tint, diffusion, reflection, Fresnel lens and black coating layer). It is the opinion of this office, that when this television projector and the separate screen are imported together they meet the terms of a functional unit as defined in Legal Note 4 to Section XVI, Harmonized Tariff Schedule of the United States (HTSUS). The clearly defined function, in this case, is that of television reception apparatus with a flat panel screen, which is provided for in heading 8528, HTSUS. The applicable subheading for the television projector imported with a separate screen 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: 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. The applicable subheading for the television projector when imported without the screen will be 8528.71.1000, 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: Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen: Incorporating video recording or reproducing apparatus. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the screen when imported alone will be 9010.60.0000, HTSUS, which provides for Projection screens. The rate of duty will be 2.6 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, Thomas J. Russo Director National Commodity Specialist Division