Protest 2704-1997-100842; “13-Inch Color Televisions”; Video Display Diagonal; Additional U.S. Note 9 to Chapter 85; 106 P.L. 36

HQ 960372 July 8, 1999 CLA-2 RR:CR:GC 960372 RFA CATEGORY: Classification TARIFF NO.: 8528.12.20 Port Director U.S. Customs Service 300 S. Ferry Street Terminal Island Los Angeles, CA 90731 RE: Protest 2704-1997-100842; “13-Inch Color Televisions”; Video Display Diagonal; Additional U.S. Note 9 to Chapter 85; 106 P.L. 36 Dear Port Director: The following is our decision regarding Protest 2704-1997-100842, which concerns the classification of “13-Inch Color Televisions” under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The subject merchandise consists of non-high definition cathode ray tube (CRT) color television with a video display diagonal measuring 13.19 inches or 33.52 cm. The protestant sells the merchandise as a “13-Inch Color Television”. The merchandise was entered in 1996 under subheading 8528.12.20, HTSUS, as reception apparatus for television with a video display diagonal not exceeding 33.02 cm. The entries were liquidated on December 13, 20 and 27, 1996, and January 3, 24 and 31, 1997, under subheading 8528.12.24, HTSUS, as reception apparatus for television with a video display diagonal exceeding 33.02 cm. The protest was timely filed on February 28, 1997. The 1996 subheadings under consideration are as follows: 8528.12: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus . . . : [r]eception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: [c]olor: [n]onhigh definition, having a single picture tube intended for direct viewing (nonprojection type), with a video display diagonal not exceeding 35.56 cm: [o]ther: 8528.12.20: With a video display diagonal not exceeding 33.02 cm. . . . Goods classifiable under this provision have a general, column one rate of duty of 3 percent ad valorem. 8528.12.24: Other. . . . . Goods classifiable under this provision have a general, column one rate of duty of 5 percent ad valorem. ISSUE: What is the proper classification of “13-Inch Televisions” that have a video display diagonal exceeding 13 inches under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. On June 25, 1999, Congress passed the “Miscellaneous Trade and Technical Corrections Act of 1999” [hereinafter referred to as “The Act”], 106 P.L. 36, 113 Stat. 127, in which Congress amended certain provisions within headings 8528 and 8540, HTSUS, by striking the term “33.02 cm” in the article description and inserting “34.29 cm”. Section 1003 of The Act also contained a retroactive application provision. Under this provision, upon proper request filed with the Customs Service not later than 180 days after enactment of The Act (December 22, 1999), any entry made on or after January 1, 1995, and before June 20, 1999, with respect to which there would be a lesser duty or no duty pursuant to the amendment of heading 8528 and 8540, HTSUS, and which is: (1) unliquidated, (2) under protest, or (3) otherwise not finally liquidated, shall be liquidated or reliquidated in accordance with the amended headings. The entries covered by this protest meet this provision (i.e., the merchandise meets the terms of the amended subheading 8528.12.20, in that the video diagonal of the 13-inch TVS is less than 34.29 cm and the entries are under protest). Accordingly, provided that the importer (or agent) files a proper request for retroactive treatment under The Act no later than December 22, 1999, the protest should be granted. HOLDING: We find that the subject televisions are classifiable under subheading 8528.12.20, which, as amended and made applicable by Section 1003 of the “Miscellaneous Trade and Technical Corrections Act of 1999”, provides for: “[r]eception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus . . . : [r]eception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: [c]olor: [n]onhigh definition, having a single picture tube intended for direct viewing (nonprojection type), with a video display diagonal not exceeding 35.56 cm: [o]ther: With a video display diagonal not exceeding 34.29 cm. . . .” Goods classifiable under this provision have a general, column one rate of duty of 3 percent ad valorem. The protest should be GRANTED, provided that the importer (or agent) files a proper request for retroactive treatment under The Act no later than December 22, 1999. In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division