CLA-2-85:OT:RR:NC:N1:108
Ms. Becky Delsing
Best Buy Purchasing LLC
7601 Penn Ave S.
Richfield, MN 55423
RE: The tariff classification of LCD televisions from China
Dear Ms. Delsing:
In your letter dated August 12, 2011, you requested a tariff classification ruling.
The merchandise under consideration is the Dynex LCD televisions, models DX-32L221A12 and DX-40L260A12, with 32-inch and 40-inch diagonal screen sizes, respectively. These HD LCD televisions contain a tuner that supports NTSC, ATSC, 8-VSB, and Clear-QAM. In addition, both models feature two HDMI inputs, one component video input, one composite video input, one PC/VGA input, one 3.5 mm PC audio input and one HDMI/DVI input. These televisions also include a USB port that can be used for firmware upgrading, but cannot record or reproduce video.
In its condition as imported, these LCD televisions will be packaged for retail sale with the following: a tabletop stand, a remote control, an AC power cord, a composite video cable, and a user’s guide. This combination is considered a set for tariff classification purposes, with the televisions imparting the essential character.
In your submission you suggest classification of the Dynex televisions in subheading 8528.72.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other. However, these televisions do not incorporate video recording or reproducing apparatus and therefore are not classifiable in subheading 8528.72.6400, HTSUS.
The applicable subheading for these televisions will be 8528.72.7250, HTSUS, which provides for "Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, color: With a flat panel screen: Other: Other: LCD-type (direct view)." The rate of duty will be 5 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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division