CLA-2-85:RR:NC:1:108 I88112

Mr. Parkson Hwang
Delta Electronics Mexico
2498 Roll Dr. PMB #918
San Diego, CA 92154

RE: The tariff classification of rear projection color televisions from Mexico.

Dear Mr. Hwang:

In your letter dated October 29, 2002 you requested a tariff classification ruling.

The items in question are rear projection television sets. They are described as being fully functional and complete televisions that have a tuner, for the reception and demodulation of an NTSC signal, and a flat acrylic screen that is configured in diagonal lengths of 42,47,56,57 and 65 inches. To date there are no specific model numbers but the televisions will be marketed under the trade names of Delta, Epson, Gateway and Viewsonic.

It is indicated that the various configurations will have either a screen aspect ratio of 16:9 or 4:3 and that the models will be capable of displaying 1284 x 724 pixels. The televisions will either have a rear projection mechanism of LCD screens employing liquid crystal on silicon (LYCOS) technology and or use an optical engine employing digital light processing (DLP) technology. Some of the models will be also be configured with an additional tuner for the picture in picture feature (PIP). It should be noted that it has been indicated that none of the aforementioned configurations will employ the standard 3 cathode ray tube technology for use as a rear projection device.

The applicable subheading for the rear projection televisions 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.

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