The tariff classification of a home theater system, as well as its separately imported components from Mexico and Taiwan.

NY R01545 March 11, 2005 CLA-2-85:RR:NC:1:108 R01545 CATEGORY: Classification TARIFF NO.: 8528.12.7201; 8521.90.0000; 8525.20.9080; 8518.40.2000; 8537.10.9070 Ms. Maria Chioccola Philips Electronics of N.A. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a home theater system, as well as its separately imported components from Mexico and Taiwan. Dear Ms. Chioccola: In your letter dated February 24, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a home theater system that consists of the following components: a 23-inch LCD color television with a built-in tuner and a FM receiver; a wireless AV transmitter with reception capability; a DVD unit; a wireless transmitter with reception capability that is connected to the DVD unit; a power box incorporating a subwoofer, two speakers and an audio wireless receiver module; and a single infrared remote control unit. The AV transmitter with receiver allows the TV to transmit signals to the DVD unit and power box, both of which are controlled by the TV unit acting as the system master in transmitting control and data information over the air. The wireless transmitter, which is connected to the DVD unit, sends the AV signal to the TV, thereby enabling the video to be displayed on the TV unit sans use of wires. It is further noted that the power box receives signals from the TV unit through use of Bluetooth technology. When imported together, the home theater system will be considered a functional unit, not a set, for tariff classification purposes. It is stated that the television is produced in Mexico, whereas the above remaining components are manufactured in Taiwan. The applicable subheading for the home theater system will be 8528.12.7201, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Color: With a flat panel screen: Other: Other. The general rate of duty will be 5 percent ad valorem. When imported separately, it has been determined that each component will be separately classified for tariff classification purposes. The applicable subheading for the LCD color TV unit will be 8528.12.7201, HTS, which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Color: With a flat panel screen: Other: Other. The general rate of duty will be 5 percent ad valorem. The applicable subheading for the DVD unit will be 8521.90.0000, HTS, which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be free. The applicable subheading for the wireless AV transmitter and the wireless transmitter connected to the DVD unit, both devices featuring reception capability, will be 8525.20.9080, HTS, which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Transmission apparatus incorporating reception apparatus: Other, Other. The rate of duty will be free. The applicable subheading for the power box will be 8518.40.2000, HTS, which provides for Audio-frequency electric amplifiers: Other. The rate of duty will be 4.9 percent ad valorem The applicable subheading for the infrared remote control unit will be 8537.10.9070, HTS, which provides for Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Other, Other: Other. The rate of duty will be 2.7 percent. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division