The tariff classification of a Jeep TV Boom Box incorporating a compact disc player and a flat panel LCD television from Taiwan and China.

NY B86877 July 8, 1997 CLA-2-85:RR:NC:1:108:B86877 CATEGORY: Classification TARIFF NO.: 8528.12.6800 Ms. Linda Hamanaka Vice President Ken Hamanaka Co., Inc. 5777 W. Century Boulevard Suite 760 Los Angeles, Ca. 90045 RE: The tariff classification of a Jeep TV Boom Box incorporating a compact disc player and a flat panel LCD television from Taiwan and China. Dear Ms. Hamanaka: In your letter dated June 24, 1997, you requested a tariff classification ruling on behalf of your client, Kash N Gold, Ltd. The product, Jeep TV Boom Box, is described as a portable, AC/DC adaptable combination AM/FM stereo tuner with a compact disc player and a 3 inch flat panel screen LCD color television. The television is manufactured in Taiwan and the compact disc/radio player in China. Final assembly of the Jeep TV Boom Box occurs in China. The applicable subheading for the Jeep TV Boom Box wil be 8528.12.6800, 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: color: with a flat panel screen: other: with a video display diagonal not exceeding 33.02 cm. The rate of duty will be 2 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 Harvey Kuperstein at 212-466-5672. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division