CLA-2-85:RR:NC:1:108 F80459

Mr. Peter Weinrauch
Import Commodity Group, Ltd.
131 East Merrick Road
Valley Stream, N.Y. 11581

RE: The tariff classification of a flat panel screen video monitor and a flat panel screen television from Malaysia.

Dear Mr. Weinrauch:

In your letter dated November 30, 1999, on behalf of your client Audiovox Corporation, you requested a tariff classification ruling.

The items in question are a flat panel screen (LCD) video monitor and a flat panel screen (LCD) television designed for use in automobiles. The items are denoted as model VOH-641A Drop Down Video Monitor and model VOH-642 Drop Down Television.

Model VOH-641A is described as a video monitor without a television tuner. It has a 6.4” TFT (Thin Film Transistor) active matrix LCD screen. It also features a remote sensor eye, three audio/visual inputs, headphone/speaker amplifier, two headphone jacks for wired headphones and on/off and volume controls. It is designed as a drop down unit within an automobile. The monitor will display video from sources such as a VCR, DVD Player, Camcorder or a Video Game System. Without a television tuner it is not capable of receiving and displaying an NTSC television broadcast signal.

Model VOH-642 is described as a drop down Television. It has a fully functional television tuner that can demodulate an NTSC television broadcast signal. It is designed to receive and display such a signal. It has a 6.4” TFT (Thin Film Transistor) active matrix LCD screen. It also has such features as on screen display for picture quality and control, a fully functional remote control, four audio/visual sources, remote sensor eye and a headphone/speaker amplifier. It also has the necessary jacks for wired headphones and manual on/off volume and channel controls. The item is designed for automobile installation and is capable of functioning as a television receiver as well as a video display unit for sources such as a VCR, DVD Player, Camcorder and a Video game System.

The applicable subheading for the 6.4” LCD flat panel screen video monitor, model VOH-641A will be 8528.21.6500, 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: Video monitors: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be free.

The applicable subheading for the 6.4” LCD flat panel television, model VOH-642, will be 8528.12.6800, 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: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be free.

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 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division