CLA-2-85:OT:RR:NC:N1:108
Mr. John Bessich
Follick & Bessich
Attorneys at Law
33 Walt Whitman Road
Suite 310
Huntington Station, NY 11746
RE: The tariff classification of a portable television receiver from an unspecified country
Dear Mr. Bessich:
In your letter dated May 20, 2014, on behalf of Audiovox Electronics Corp., you requested a tariff classification ruling. Sample is being returned as requested.
The merchandise under consideration is the Audiovox WIDTV1 Mobile TV (“Audiovox Mobile TV”), model SMS7823R, which is a portable, wireless TV receiver. This television reception apparatus provides consumers the ability to watch live, local broadcast television on a compatible Android or Apple mobile “smart” cellular phone or tablet. This device operates as a television receiver and combines an RF tuner with a TV signal demodulator. In addition, this portable television receiver cannot connect to the internet and does not contain a modem or Ethernet. Further, it does not contain any video recording or reproducing capability.
In your request, you suggested classification in subheading 8528.71.2000, 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: Not designed to incorporate a video display or screen: Other: Set top boxes which have a communications function”; or in subheading 8525.50.1000, 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.” However, since this device does not have a communications function as defined in the Information Technology Agreement (ITA), it is not considered a set top box for tariff classification purposes.
Further, it is suggested that this merchandise be classified in subheading 8525.60.2000, HTSUS, which provides for “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; … :Transmission apparatus incorporating reception apparatus: Other.” However, since this device is specially designed as a television reception apparatus, classification in subheading 8525.60.2000, HTSUS, is precluded.
The applicable subheading for the Audiovox WIDTV1 Mobile TV will be 8528.71.4000, 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: Not designed to incorporate a video display or screen: Other: Other: Color.” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division