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NY R02981




December 23, 2005

CLA-2-85: RR: NC: 1:108 R02981

CATEGORY: CLASSIFICATION

TARIFF NO.: 8528.12.7201

Mr. Gerardo L. Blanco
Blanco Customs Brokerage, Inc.
420B Pan American Drive, Suite #5
El Paso, Texas 79907

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of LCD televisions from Mexico; Article 509

Dear Mr. Blanco:

In your letter dated December 14, 2005, on behalf of Wistron LLC. you requested a ruling on the status of LCD televisions from Mexico under the NAFTA.

The items in question are LCD color television receivers. They are denoted as models W270TA and W320TA. Model number W270TA has a screen diagonal of 27 inches and model number W320TA has a screen diagonal of 32 inches.

These televisions will be manufactured in Mexico from both originating and non-originating components. Based upon the information provided the manufacturing process will produce complete ready to use color LCD (liquid crystal display) television receivers. They do not incorporate any video reproducing or recording apparatus. HQ ruling 562607 and NY Ruling L82348 provide guidance in this matter. The circumstances of manufacture are quite similar especially in regard to the LCD flat panel display. Classification and NAFTA status will be accordingly.

The applicable tariff provision for the LCD televisions will be 8528.12.7201, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording 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: With a flat panel screen: Other: Other. The general rate of duty will be 5 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. ยง 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein.

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(90). The non-originating materials used to manufacture the complete LCD televisions undergo the necessary tariff shift and none of the materials used are considered an article of subheading 8529.90.53, HTS. The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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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