CLA-2-85:OT:RR:NC:N1:108
Henry Yeh
Kuehne & Nagel, Inc.
5353 West imperial Highway, Ste. 1000
Los Angeles, CA 90045
RE: The tariff classification of an LCD TV subassembly, a main board and an Accessory Kit from China
Dear Mr. Yeh:
In your letter dated March 23, 2011, on behalf of Hon Hai Precision Industry Co., you requested a tariff classification ruling. The sample of the accessory kit that was provided will be returned as requested.
The first item under consideration is the LCD TV panel subassembly. The LCD TV panel subassembly consists of the following components: the LCD panel, the front bezel, the back cover, the chassis, the power PCBA board, the key pad PCBA board, the IR PCBA board, internal connection wires and the base stand. The LCD panel is a 32inch liquid crystal display. The LCD subassembly is being imported as one complete unit with all the components listed above.
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 a television tuner and manages audio, signal, resolution and display functions. However, this main board does not contain a power supply.
The third item under consideration is the Accessory kit which includes the power cord, the remote control, E320ME User Manual, the E320ME Quick Start Guide and the Product Registration Card.
The power cord is described as 10A/125V BLK 6FT UL/CSA SVT 3Cx. The power cord incorporates a standard, molded plastic, two-prong electrical plug on one end and incorporates an electrical connector on the other end. It is six feet long and it is used solely to supply/transfer electrical power. The item is intended to be used as a power cord for televisions. The cord is rated for 125 volts at 10 amps and is UL listed.
The remote control is a handheld wireless infrared remote control which is sold with televisions. One AAA battery is included. This device operates using infrared technology.
The E320ME User Manual is an 11” x 8 ½”, soft cover instruction booklet which has thirty-three pages (excluding covers). The user manual features printed pictures and instructions on the use of the purchased product. The user manual contains a welcome page to the consumer, table of contents, illustrations for setting up and connecting the device, product features, installation details, product safety instructions, troubleshooting and technical support and warranty information.
The E320ME Quick Start Guide is a 9” x 6”, soft cover guide book which contains eight pages (excluding covers). A sample was submitted for our examination. The quick start guide features printed pictures and instructions on the use of the purchased product. The soft cover book is printed with brief, step-by-step details on the set up and use of the product and its accessories. The last page of the booklet is printed with helpful topics related to technical problems and contact information for customer support.
The Product Registration Card is an 8½” x 11”, single sheet of paper printed on both sides. The face side of the printed form has blank spaces and areas to fill-in the purchaser’s contact information, date of purchase, place of purchase, and the product’s serial and model numbers. The back side of the card has the product logo printed above the address of the company’s product registration office. After completion of the required information, the mailable form is to be used as a return envelope when folded in half to display the company address and a designated area to place a postage stamp.
The applicable subheading for the LCD module, which incorporates drive and control electronics, when imported separately, is classified under 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.
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.
The applicable subheading for the power cord will be will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other". The rate of duty will be 2.6%.
The applicable subheading for the infrared remote control will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other:. The rate of duty will be 2.6%.
The applicable subheading for the Quick Start Guide and User Manual will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.
The applicable subheading for the Product Registration Card will be 4911.99.6000, (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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