The tariff classification of a LCD Monitor for Gaming Machines from South Korea

N294311 March 14, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Felix Kim Effinet Systems #705, 244 Beotkkot Ro Geumcheon-gu, Seoul South Korea RE: The tariff classification of a LCD Monitor for Gaming Machines from South Korea Dear Mr. Kim: In your letter dated February 12, 2018 you requested a tariff classification ruling. The item under consideration is referred to as the BAR LCD Monitor, Model Number EFH-1903B, and is described as consisting of a 19” LCD display, a capacitive touchscreen overlay, a programmable control board, and a bezel frame assembly. You state that the subject controller is intended to be mounted to a gaming slot machine to provide a user interface to operate the game, thereby replacing the mechanical buttons for touchscreen control. In your request, you suggest that the merchandise is classifiable as parts and accessories of other games under subheading 9504.30, Harmonized Tariff Schedule of the United States (HTSUS). However, the item does not meet the terms of the heading as the goods are not solely or principally dedicated for use with the gaming machines of Chapter 95. Therefore, the LCD monitor is not classifiable in Chapter 95. As an alternative, you suggest the BAR LCD Monitor is classifiable under subheading 8528.59, HTSUS, as a display monitor. Although, the imported merchandised may have some functions of a monitor of subheading 8528.59, HTSUS, it is not a “standalone” device that receives, processes and transmits signals sent from a separate ADP machine, video camera, set top box, etc. In addition, it has functions that are beyond the scope of a monitor of heading 8528.59, HTSUS. Therefore, it more specifically provided for elsewhere in the tariff. The applicable subheading for the BAR LCD Monitor, Model Number EFH-1903B, will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” The rate of duty will be 2.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division