CLA-2-90:OT:RR:NC:4:414
TARIFF NOS.: 9013.80.9000; 9902.85.21; 8529.90.1300
Mr. Juan Carlos Moreno
Zisser Customs Law Group
Suite 114
2297 Niels Bohr Court
San Diego, California 92154
RE: The tariff classification of the LCD subassembly and the main board for a 32 inch flat screen television, from China or Taiwan
Dear Mr. Moreno:
In your letter dated April 23, 2009, on behalf of Envision Peripherals, Inc. you requested a tariff classification ruling.
The first item under consideration is the LCD subassembly. The LCD subassembly will consist of the following components: the LCD panel, the front bezel, the back cover, the power board assembly, the wire harness, the stand assembly and the speakers. The LCD panel is a 32 inch TFT (thin film transistor) active matrix liquid crystal display with 6U-CCFL backlight unit and 1ch-LVDS interface. The LCD display supports the1366 by 768 WXGA format. The LCD subassembly is being imported as one complete unit with all of the components listed above pre-assembled together. Approximately 80 percent of the value of the LCD subassembly is attributable to the LCD panel. The LCD subassembly is designed for use in a LCD 32 inch direct view television. In its imported condition, the LCD subassembly cannot receive or process a broadcast television signal or other audio or video signals.
The second item under consideration is a printed circuit board assembly for a television, which is referred to as the “main board.” It is stated that this board contains all television control elements, including a television tuner and all audio and video components. Furthermore, this printed circuit board assembly contains all of the components enumerated in Additional U.S. Note 9 to Chapter 85. However, this main board does not contain a power supply.
The applicable subheading for the LCD subassembly will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liquid crystal devices not constituting articles provided for more specifically in other headings; Other devices, appliances and instruments: Other. The rate of duty will be 4.5 percent ad valorem.
Heading 9902, HTSUS, covers a variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.85.21, Harmonized Tariff Schedule of the United States (HTSUS), provides for Liquid Crystal Display (LCD) panel assemblies for use in LCD direct view televisions (provided for in subheading 9013.80.90). Accordingly, the LCD subassembly for the 32 inch LCD direct view television is entitled to beneficial treatment under subheading 9902.85.21, Harmonized Tariff Schedule of the United States (HTSUS). The rate of duty is free. This rate applies to this article entered on or before December 31, 2009.
The applicable subheading for the main board will be 8529.90.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Other: Other. The rate of duty will be 2.9 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division