The tariff classification of video decoding equipment from South Korea or China.

NY C86876 May 21, 1998 CLA-2-85:RR:NC:1:108 C86876 CATEGORY: Classification TARIFF NO.: 8525.10.3035 Mr. Naeem Shaikh 22 Westside Drive Markham, Ontario L3P7J4 Canada RE: The tariff classification of video decoding equipment from South Korea or China. Dear Mr. Shaikh: In your letter dated May 6, 1998 you requested a tariff classification ruling. The items , "V-gis, products, IR-1, IR-2, ST-1 and ST-2" are decoding apparatus which receive and filter video signals coming into a television. They are described as follows: V-gis IR-1 is a compact IR link which mounts on or near the television and is designed to be used in conjunction with existing cable, satellite or antenna equipment. V-gis IR-2 is an IR link designed to be used in place of another cable, satellite, or antenna connections. This device converts decodes and screen feeds in one unit. It is used with cable ready televisions without previous cable boxes. V-gis ST-1 is a decoder devise which is used in conjunction with existing cable, satellite or antenna equipment by having the source cable pass through the ST-1. The device decodes for screening purposes and is distinguished from the IR series in that it is specifically designed to be placed on top of the television in view of the audience. It has an infra-red sensor which operates with a remote control. V-gis ST-2 is the same as the ST-1, but is designed to operate in place of another cable, satellite, or antenna connections. It is used with cable ready televisions without previous cable boxes. The devices are programmed by parents to limit the video content being viewed by children. The applicable subheading for the "V-gis" device will be 8525.10.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for [t]ransmission apparatus: [t]elevision: [o]ther: [o]ther: [c]onverters, decoders... . The rate of duty will be 2.2 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 Michael Contino at 212-466-5672. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division