The tariff classification of high definition gas plasma television sets from Korea.

NY G88875 March 23, 2001 CLA-2-85:RR:NC:1:108 G88875 CATEGORY: Classification TARIFF NO.: 8528.12.7201 Ms. Zainab Nasser Circle International 55 Johnson Road Lawrence, NY 11559 RE: The tariff classification of high definition gas plasma television sets from Korea. Dear Ms. Nasser: In your letter dated March 13, 2001, on behalf of your client Samsung Electronics America, you requested a tariff classification ruling. The items in question are described as High Definition Gas Plasma Television Sets. They are denoted as the Plasma Display Series Models: SPD-42P1S, SPD-42P1SM, SPD-50P2HM and SPD-37P2S. These items employ a 16:9 aspect ratio and are described as HDTV compatible. They are fully functional direct view television sets. As such they utilize a gas plasma flat panel screen technology. They do not contain a cathode ray tube. The various models have screen diagonal measurements of 37, 42 and 50 inches and the television sets do not incorporate any video recording or reproducing apparatus. The applicable subheading for the Gas Plasma Flat Panel Screen Television Sets will be 8528.12.7201, 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; 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 rate of duty will be 5 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 212-637-7039. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division