CLA-2-85:OT:RR:NC:N1:108
Mr. Lars-Erik A. Hjelm
Akin Gump
Strauss Hauer & Feld LLP
Robert S. Strauss Building
1333 New Hampshire Avenue, NW
Washington, DC 20036-1564
RE: The tariff classification of color televisions and a flat panel color display monitor from Mexico and a flat panel color display monitor from Korea
Dear Mr. Hjelm:
In your letter dated August 30, 2012, on behalf of Samsung Electronics America, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, consists of the following:
Model S27B350H, which is referred to as the “27" Class LED Monitor with MagicAngle,” has a resolution of 1920 X 1080 and VGA (D-Sub) and HDMI connections. It can accept ADP signals in a form that meets the requirements of the user and can display clear video images from different sources, such as a cable box or Blu-ray player. Moreover, this monitor, with a liquid crystal display (LCD) and LED backlight technology, does not have any built-in recording or reproducing capability, or a television tuner.
Model T22A350, which is referred to as the “21.5" 350 Series LED HDTV/Monitor,” has a resolution of 1920 X 1080 and various connections, e.g., VGA (D-Sub), PC (D-Sub 15 Pin), and HDMI. This device, which incorporates an HDTV tuner, can multitask with picture-in-picture capability by viewing a television program and working on the PC at the same time. It can be used to accept ADP signals in a form that meets the requirements of the user and to display clear video images from different sources, such as DVD and Blu-ray players. Further, this device, with a liquid crystal display (LCD) and LED backlight technology, also incorporates a USB port and has the built-in capability to reproduce different files, such as video slideshows and/or movies, from a USB memory or storage device.
Model 700DX-2 (manufacturer’s part number LH70BVPLBF/ZA), which is referred to as the “70" Large Format LCD display 700DX-2,” has a WXGA resolution of 1920 X 1080 and various connections, e.g., DVI-D (in/out), HDMI-In, and RS232C (in/out). This monitor, with picture-in-picture capability for multitasking, can accept ADP signals in a form that meets the requirements of the user and can display clear video images from different sources, such as a DVD player or a camcorder. Moreover, this monitor, which is principally used for signage purposes, does not have any built-in recording or reproducing capability, or a television tuner.
Model MD55B (manufacturer’s part number LH55MDBPLGA/ZA), which is referred to as the “MD Series 55" LED LCD Display,” has a resolution of 1920 X 1080, with a built-in television tuner and various connections, e.g., DVI In, HDMI In, and RS232C (in/out). This device, which can be used for signage purposes, is capable of accepting ADP signals in a form that meets the requirements of the user and displaying clear video images from different sources, such as a set top box and a Blu-ray player, in addition to accepting a television-broadcasting signal. This device, with a liquid crystal display (LCD) and direct-LED backlight technology, also incorporates a USB port and has the built-in capability to reproduce different files, such as video slideshows and/or movies, from a USB memory or storage device.
You claim that all of the models should be classified in subheading 8528.59.3100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus…Other monitors: Other: Color: With a flat panel screen: Other: Other: Flat panel display devices designed for use with an automatic data processing machine, as defined in additional U.S. note 13 to chapter 85. However, since models T22A350 and MD55B are display monitors that contain tuners, they are considered to be television reception apparatus for tariff classification purposes, thereby precluding consideration of classification in subheading 8528.59.3100, HTSUS.
The applicable subheading for models S27B350H and 700DX-2 will be 8528.59.3100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus…Other monitors: Other: Color: With a flat panel screen: Other: Other: Flat panel display devices designed for use with an automatic data processing machine, as defined in additional U.S. note 13 to chapter 85. The rate of duty will be Free.
The applicable subheading for models T22A350 and MD55B will be 8528.72.6400, 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: Other, color: With a flat panel screen: Incorporating video recording or reproducing apparatus: Other. The rate of duty will be 3.9 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 Lisa Cariello at (646) 733-3014.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division