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NY J87236




September 3, 2003

CLA-2-85: RR: NC: 1:108 J87236

CATEGORY: CLASSIFICATION

TARIFF NO.: 8521.90.0000, 8528.21.5501, 8528.21.6501

Ms. Kim Novak
Menlo Worldwide Trade Services
6940 Engle Rd. Suite A
Middleburgh Heights, Ohio 44130

RE: The tariff classification of video equipment from Germany.

Dear Ms. Novak:

In your letter dated August 17, 2003, on behalf of your client Johnson Controls GMBH & Co. KG, you requested a tariff classification ruling.

The items in question are denoted as an Audio Video Splitter (AVS) and a Video Display Monitor designed for use in an automobile. The devices are designed for use by the passengers for video entertainment. This ruling will cover the classification of each individual item and also as a unit.

The Audio Video Splitter (AVS) is actually a DVD player that cannot record but is designed to play any standard DVD movie. It does not contain a video tuner. It is equipped with all the necessary video connections for use with the monitor.

The video monitor is a color LCD flat panel type. It is configured with either a 7” or 8” screen diagonal. It does not contain a tuner and must accept its video input from a direct source. It is mounted on to the front passenger seats for rear set viewing by the passengers.

Both items are designed for use in conjunction with each other by means of direct cabling.

Section XVI Note 4 provides “Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings of chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function”.

In the opinion of this office the configuration of the AVS (DVD player) and the video monitor conform to Section XVI Note 4 and comprise a functional unit. Together they contribute to the function of video viewing on a video monitor. Therefore classification of both items when imported together will be in accordance with the note.

The applicable subheading for the Audio Video Splitter (AVS), imported as an individual item, will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. The rate of duty will be free.

The applicable subheading for the color LCD flat panel screen video monitor, imported as an individual item, will be 8528.21.6501, 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: Video monitors: Color: With a flat panel screen: Other: With a video diagonal display not exceeding 34.29 cm. The rate of duty will be free.

The applicable subheading for the entire system will be 8528.21.5501, 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: Video monitors: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29cm. The rate of duty 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,

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