CLA-2-85:RR:NC:1:108
Mr. David P. Sanders
Katten Muchin Rosenman LLP
1025 Thomas Jefferson St., NW
East Lobby, Suite 700
Washington, DC 20007-5201
RE: The tariff classification of a set top box from China.
Dear Mr. Sanders:
In your letter dated April 12, 2007, on behalf of Apple, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a set top box used for the transmission of television signals, which is referred to as the “Apple TV”. This device is a set top box that connects wirelessly to a home computer and then with a cable to a wide-screen TV. Apple TV is intended to wirelessly transmit music, video, and photos stored on Macs and PC’s to a wide-screen television. In addition, this device can transmit a limited amount of music and video directly off the internet without going through a Mac or PC. It can also transmit feature file trailers, short preview clips of popular songs, TV shows, and movies sold by the iTunes store.
The Apple TV device measures approximately eight inches square and one inch high. This device incorporates the following components: a main logic board (includes a microprocessor and input/output) power supply, a forty gigabyte hard disk drive, an IR/LED board, antennas, a case, an AC power cord, an infrared remote, other input/output connections (RJ-45 ethernet, HDMI for digital video, analog component video – Y, Pr, Pb), an analog audio (left & right), and a digital audio. This device also includes a radio card 802.11 and an ethernet connection. The Apple TV does not contain a tuner and is not capable of receiving or recording cable or satellite TV.
In addition, this set top box can connect directly to the internet using either its wireless 802.11 or wired ethernet connection to any Internet Service Provider (ISP), thereby providing a communication function. Apple TV uses this connection to communicate with Apple servers that stream content for the iTunes Top Songs, iTunes Top TV Shows, iTunes Top Movies, and Theatrical Trailers.
The applicable subheading for the Apple TV will be 8525.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Set top boxes which have a communication function. The rate of duty will be Free.
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