The tariff classification of set top boxes from Mexico.

NY K88267 August 24, 2004 CLA-2-85:RR:NC:1:108 K88267 CATEGORY: Classification TARIFF NO.: 8525.10.1000 Mr. David Soyka, Esq. Sr. Manager, Global Trade Compliance Celestica Corporation 9 Northeastern Blvd. Salem, NH 03079 RE: The tariff classification of set top boxes from Mexico. Dear Mr. Soyka: In your letter dated July 23, 2004, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is set top boxes that are referred to as the “Cobra Advanced Video Compression Platforms,” model numbers IP1000, IP1001, and RM4100. It is stated that these set top boxes, which output quality audio and video, allow the user to receive a digital signal, browse the Internet, view email and play video games, in addition to providing a home theater experience. It is also stated that this merchandise receives a digital signal either from the ethernet or phone modem, noting both are web content, and then outputs this digital signal after processing on a television. In this way, the set top boxes, which do not contain a tuner, provide both video and audio qualities that are equivalent to a desktop computer. Further, the system reflected in model number RM4100 connects via telephone through a modem, while the system reflected in model numbers IP1000 and IP1001 connects via the Internet. It is also stated that the IP models only have ethernet capability, whereas the RM4100 has both ethernet and telephone modem capabilities. The applicable subheading for these set top boxes will be 8525.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus…Transmission apparatus: Television: Set top boxes which have a communication function. The rate of duty will be free. 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division