The tariff classification of LCD Mirror Televisions from Singapore.

NY R00032 December 3, 2003 CLA-2-85: RR: NC: 1:108 R00032 CATEGORY: Classification TARIFF NO.: 8528.12.6801, 8528.12.7201 Ms. Maria Chioccola Philips Electronics of N.A. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of LCD Mirror Televisions from Singapore. Dear Ms. Chioccola: In your letter dated December 2, 2003 you requested a tariff classification ruling. The items in question are denoted as LCD Mirror Televisions models 17MW9010/37, 23MW9010/37 and 23MW9110/37. Each model has a flat panel screen and is capable of displaying standard computer generated signals and NTSC television broadcast signals. Each model contains a fully functional NTSC 181-channel television tuner. Besides the tuner each model has the following input capabilities; HD Component Video Input, PC inputs and various audio inputs. Each model has a special laminated film over the LCD screen which functions as a mirror when the units are not being used for image display. Each model in configured with a screen aspect ratio of 16:9 and a screen resolution of 1280 x 768. Model 17MW9010/37 has a screen diagonal measurement of 9 inches. Model 23MW9010/37 has a screen diagonal measurement of 9.5 inches and model 23MW9110/37 has a screen diagonal measurement of 23 inches. None of the models are configured with any video reproducing or recording apparatus. Each of these models can be used with an ADP system for each is fitted with 15-pin connectors. They can be directly connected to a CPU and can accept data in a form that can be used by the system. The data is displayed on the screen. Each model, due the incorporation of a fully functional NTSC television tuner, can display television broadcast programming. They are also capable of displaying other video signals because of their diversified video inputs. Legal Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. It should be noted that this office considers each of these LCD Mirror Televisions to be a composite machine in accordance with Legal Note 3 to Section XVI. Based upon the furnished descriptive literature this office concludes that a principal function cannot be determined. Each device can function as an ADP monitor for the display of computer graphics and as a television set for the display of broadcast programming. Therefore classification of each model will be in accordance with GRI 3c, Harmonized Tariff schedule of the United States which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. The applicable subheading for the LCD Mirror TV, models 17MW9010/37 and 23MW9010/37 will be 8528.12.6801, 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: With a video display diagonal not exceeding 34.29cm. The rate of duty will be free. The applicable subheading for the LCD Mirror Television, model 23MW9110/37, 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division