CLA-2-85:OT:RR:NC:N2:208
Mr. Yu Chang Chen
Askey International Corporation
4017 Clipper Court
Fremont, CA 94538
RE: The tariff classification of a 4K Ultra HD streaming media player from Taiwan
Dear Mr. Chen:
In your letter dated October 6, 2020, you requested a tariff classification ruling.
The merchandise under consideration is the Dynalink TV Box, which is a 4K Ultra HD streaming media player used for the transmission of television signals. The Dynalink media player plugs into a television and turns it into a smart TV. Moreover, it transmits video and audio, such as TV shows, sports, and music from the Internet to a television and provides access to thousands of applications via the Google Playstore. This set-top-box connects directly to the Internet to stream shows and movies from content providers, such as YouTube, Netflix, Amazon Prime, HBO, Disney+, ESPN, Hulu, and Sling.
At the time of importation, the Dynalink TV box is packaged for retail sale as a set with an adaptor micro USB, a remote, and an HDMI cable. It is the opinion of this office, that the Dynalink media player imparts the essential character of this set.
The applicable subheading for the Dynalink TV box will be 8525.50.1000, Harmonized Tariff Schedule of the United States (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. 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 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