CLA-2-85:OT:RR:NC:N2:208
Mr. Dan Swartz
Crowe LLP
400 Capitol Mall
Sacramento, California 95814
RE: The tariff classification of Light Emitting Diode (LED) video wall tiles, LED modules, and hanging trusses from China
Dear Mr. Swartz:
In your letter dated March 27, 2020, on behalf of Abcom Technology Group, Inc., you requested a tariff classification ruling.
There are three items under consideration in this ruling request, InFiLED’s “X Series” LED Tiles, LED Modules, and Hanging Trusses, all of which are components of the Infiled X Series video walls.
The first item under consideration is InFiLED’s “X Series” LED Tiles, which consists of a metal frame, power supply, receiving cards (video and command input/output), and four replaceable LED modules populated with light-emitting diodes. The tiles are interconnected in a daisy chain with RJ45 male connector cables. The imported LED tiles, which have video display diagonal of 27.84 inches, can receive data from an external source, and then process and convert that data into physical output commands to display an image. The LED tiles do not contain a tuner or channel selector. Moreover, the subject LED tiles cannot directly connect to and are not designed for use with an ADP machine nor do they have the capability to reproduce video.
The second item under consideration is LED Modules, which are parts solely or principally used with the LED tiles. The subject LED modules are populated boards of surface-mount device (SMD) LEDs that do not contain “drive or control electronic.” The subject LED modules are imported separately as service repair and replacement parts.
The last item under consideration is identified as a hanging truss adaptor. It is made of high tensile aluminum consisting of a C-clamp that tightens around a two-inch diameter cylinder, and a hanger frame that provides a fastener hole to the clamp on one end and two-rod pins on the bottom end to latch LED tiles upon. It functions to mount LED tiles vertically from overhead spaces such as convention centers and arenas.
The applicable subheading for the LED tiles will be 8528.59.3370, 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: Other monitors: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8528.59.3370, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8528.59.3370, HTSUS, listed above.
The applicable subheading for the subject LED modules will be 8529.90.9900, HTSUS, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8529.90.9900, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8529.90.9900, HTSUS, listed above.
The applicable subheading for the hanging truss adaptor will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles…Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division