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NY I88223





November 15, 2002

CLA-2-85:RR:NC:1:108 I88223

CATEGORY: CLASSIFICATION

TARIFF NO.: 8528.12.0800, 9013.80.9000

Ms. Lucy Richardson
Sony Electronics Inc.
123 Tice Boulevard
Woodcliff Lake, New Jersey 07675

RE: The tariff classification of an incomplete television.

Dear Ms. Richardson:

In your letter dated November 1, 2002 you requested a tariff classification ruling.

The item in question is an unfinished projection television module denoted as the “unfinished LCD PJTV”.

This particular unfinished television module contains all the parts of a complete, color, LCD projection television except for the cabinet’s rear cover board and door panel, a service jack cover and all the associated hardware for the foregoing parts. Both the cabinet’s rear cover and rear panel door along with the service jack cover are necessary for the safe operation and protection of the user. These covers provide protection from accidental electrical shock and also prevent damage to the television’s circuitry and service connectors. The unfinished LCD PJTV contains three LCD panels, one each for red, green and blue. The unfinished LCD PJTV contains video intermediate (IF) amplifying and detecting systems, video processing and amplification systems, synchronizing and defection circuitry, tuners and tuner control systems, audio detection systems and a power supply. These are all parts specified in Additional U.S. Note 10 to chapter 85.

The issue concerns both the classification of the module as an unfinished television and whether the incorporated three LCD panels are to be separately classified in their proper provision. Headquarters Ruling 959073, NY Ruling G86218, Additional U.S. Notes 5 and 6 to chapter 85 and the language to subheading 8528.12 (HTS) provide guidance on this matter.

Additional U.S. Note 6 to chapter 85 states that “the term complete television receivers means television receivers, fully assembled in their cabinets, whether or not packaged or tested for distribution to the ultimate purchaser(s)”.

Based upon the detailed descriptive literature and photographs of the television module, in its imported condition, it is the opinion of this office that the LCD PJTV does not meet the terms of a “complete television receiver”. This television module is not in its cabinet. After importation the necessary rear cover, rear panel door and service jack cover of the cabinet will be added. Therefore for the purpose of classification it will be considered as an incomplete television receiver.

Although Additional U.S. Note 5 to chapter 85 provides for the separate classification of cathode ray tubes when imported in combination with, or incorporated into other articles, except certain situations such as in complete television receivers, it should be seen as analogous to this particular situation that covers LCD panels imported in combination with an incomplete television receiver. The specific subheading language to 8528.12 (HTS) further reinforces the separate classification of the three LCD panels. It indicates, in part, incomplete or unfinished not incorporating a cathode-ray tube, flat panel screen or similar display device. Therefore it is the opinion of this office that the three LCD panels, without drive electronics, are to be classified separately in their specific provision.

The applicable subheading for the unfinished LCD PJTV will be 8528.12.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Color: Incomplete or unfinished (including assemblies for television receivers consisting of all the parts specified in additional U.S. note 10 to this chapter plus a power supply), not incorporating a cathode-ray tube, flat panel screen or similar display device: Other. The rate of duty will be free.

The applicable subheading for the LCD screens will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Liquid crystal devices not constituting articles provided for more specifically in other headings Other devices, appliances and instruments: Other. The rate of duty will be 4.5 percent ad valorem.

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,

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