CLA-2-85:RR:NC:1:108 I80274
Mr. Sidney N. Weiss
Attorney At Law
675 Third Avenue
New York, NY 10017
RE: The tariff classification of printed circuit boards for televisions from China.
Dear Mr. Weiss:
In your letter dated March 27, 2002, on behalf of your client Toshiba America Consumer Products, Inc., you requested a tariff classification ruling.
This ruling will address the classification of the individual printed circuit boards per certain entry scenarios dependent upon their proposed grouping within such entries for the Toshiba model 32A42 television set. These varying classifications are required per the specific subheading language of the appropriate HTS provision.
The individual printed circuit boards are described as follows:
Main Board “A” is designed with specific components that enable the television broadcast. It is populated with the microprocessor and tuner control system, video processing, deflection and synchronization, audio processing and amplification, power supply, front panel controls, deflection drive, the plastic board frame, AV panel, anode cable, CRT cables, focus wire ground and a tuner.
- Main Board “B” is identical to Main Board “A” except it doesn’t have a tuner.
- CRT Board is exclusively designed to provide the images of the television broadcast. It has the video drive circuits and focus wire.
- The Front AV Board provides the interface to the televisions receiver’s external audio- visual equipment. It has the necessary connectors and front AV cable to perform this function.
- The Tuner which is designed to receive and demodulate the NTSC broadcast signal.
The particular entry scenarios are described as follows:
A. The Main Board “A”, the Front AV Board and the CRT Board are imported, invoiced and entered together.
B. The Main Board “B”, the Front AV Board and the CRT Board are imported together while the Tuner is shipped, invoiced and entered separately.
C. The CRT Board and the Front AV Board are imported together, while the Main Board “A” is shipped, invoiced and entered separately.
D. The Tuner, Front AV Board and CRT Board are imported together, while the Main Board “B” is to be shipped, invoiced and entered separately.
E. The Front AV Board and the CRT Board are imported together, while the Main Board “B” and the Tuner are shipped, invoiced and entered separately.
The applicable subheading for Scenario A will be 8529.90.0300, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Entered with components enumerated in additional U.S. note 4 to this chapter. The rate of duty will be 4 percent ad valorem.
The applicable subheading for Scenario B will be 8529.90.0100, for the Tuner only, and 8529.90.0600 for the Main Board “B”, the Front AV Board and the CRT Board, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528; Other: Printed circuit assemblies: Of television apparatus: Tuners and Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Other The rate of duty for the Tuner will be 3 percent ad valorem and the rate of duty for the Main Board “B” and the Front AV Board will be free.
The applicable subheading for Scenario C will be 8529.90.0300 for the Main Board “A” and 8529.90.0600 for the CRT Board and Front AV Board, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Entered with components enumerated in additional U.S. note 4 to this chapter and Other. The rate of duty for the Main Board “A” will be 4 percent ad valorem and the rate of duty for CRT Board and Front AV Board will be free.
The applicable subheading for Scenario D will be 8529.90.0300 for the CRT Board, Front AV Board and the Tuner and 8529.90.0600 for the Main Board “B”, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of heading 8525 to 8528; Other: Printed circuit assemblies: Of television apparatus; Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies; Entered with components enumerated in additional U.S. note 4 to this chapter and Other. The rate of duty for the CRT Board, Front AV Board and the Tuner will be 4 percent ad valorem and the rate of duty for the Main Board “B” will free.
The applicable subheading for Scenario E will be 8529.90.0100 for the Tuner and 8529.90.0600 for the Main Board “B”, the CRT Board and the Front AV Board, Harmonized tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Tuners and printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Other. The rate of duty for the tuner will be 3 percent ad valorem and for the Main Board “B”, the CRT Board and Front AV Board will be free.
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division