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NY L81804




January 5, 2005

CLA-2-85: RR: NC: 1:108 L81804

CATEGORY: CLASSIFICATION

TARIFF NO.: 8525.10.10, 8525.10.30

Mr. Lars-Erik Hjelm
Akin Gump Strauss Hauer & Feld LLP.
Robert S. Strauss Building
1333 New Hampshire Avenue, N.W.
Washington, D.C. 20036-1564

RE: The tariff classification of set top boxes from Korea and Indonesia.

Dear Mr. Hjelm:

In your letter dated December 28, 2004, on behalf of Samsung Electronics America Inc., you requested a tariff classification ruling.

The items in question are set top boxes used for access to television broadcasts. They are denoted as model numbers D10-200, SIR-S4080R and SIR-T351.

Models D10-200 and SIR-S4080R are set top boxes designed for direct connection to a television receiver. They each have a 32 bit microprocessor with 100+MIPS and 167MHz respectively. Each has a modem with an RJ11 modem terminal. These devices do not contain a tuner that can receive and demodulate an NTSC television broadcast signal. They are both designed for the transmission of NTSC television broadcast signals for viewing directly on a television receiver. Internet access (communications function) is provided through their respective modems. The SIR-S4080R model also contains a 80GB hard drive that enables the user to record up to 70 hours of television broadcast programming.

Model SIR-T351 is also a set top box designed for direct connection to a television receiver. It is designed for the transmission of digital television signals for viewing on a television receiver. It contains various digital signal output formats and contains an AC3 broadcast signal decoder. It can also transmit both high definition and standard television broadcast signals. Although a microprocessor device it neither contains a tuner nor a modem. It cannot receive and demodulate an NTSC broadcast signal nor provide Internet access to the user.

The applicable subheading for the set top boxes, models D10-200 and SIR-S4080R will be 8525.10.10, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus: Television: Set top boxes which have a communications function. The rate of duty will be free.

The applicable subheading for the set top box, model SIR-T351 will be 8525.10.30, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus: Television: Other. The rate of duty will be 1.8 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 646-733-3104.

Sincerely,

Robert B. Swierupski
Director,

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