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NY K88253

August 23, 2004
CLA-2-85:RR:NC:1:108 K88253


TARIFF NO.: 8528.21.7001

Mr. Brian Triplett
UPS-SCS Custom Brokerage Services
1930 Bishops Lane #200
Louisville, KY 40218

RE: The tariff classification of a home theater system from China.

Dear Mr. Triplett:

In your letter dated July 23, 2004, on behalf of JBL Consumer Products, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is the JBL Cinema Vision that consists of the following: an A/V system controller, DSC 2003, that combines a five-disc magazine-type DVD audio/video changer with a high-performance multichannel receiver section utilizing a digital amplifier; a 50-inch PDP-high-definition color plasma monitor unit, 4050-CD002-001; a cinema surround speaker package that is stated to be comprised of five voice-matched satellite speakers, including a center channel speaker, with woofers featuring 1 ½ -inch voice coils and 110dB SPL capability, in addition to a 12-inch 400-Watt powered subwoofer; and a preprogrammed, learning system remote control that operates all JBL Cinema Vision components via an intuitive on-screen menu.

It is stated that all signals for the monitor unit are routed through the DVD/Receiver in noting that the monitor has only two connections: one for the receiver and one for the A/C cord. The A/V controller device contains neither a TV tuner nor modem. It is also noted that the DVD/Receiver, which is a single unit, is not capable of recording broadcast signals but plays back optical discs such as DVD-Video, DVD-Audio, CD, and Video-CD. This DVD/Receiver performs all the necessary switching for audio and video coming from external devices and amplifies up to seven channels of audio for connection to loudspeakers.

The monitor will be made in Germany and the DVD/Receiver, speakers, and remote control will be made in China. It is stated that the final assembly of these articles will be performed in China and then shipped for export to the United States.

Legal Note 4 of Section XVI, HTS, provides "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings of chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.”

In the opinion of this office, the configuration of the A/V System controller (DVD/Receiver), the video monitor, speakers, and remote control conform to Legal Note 4, Section XVI of the Harmonized Tariff Schedule of the United States and comprise a functional unit. Together, they contribute to the function of video viewing on a video monitor. Therefore, the classification of the JBL Cinema Vision when imported together will be in accordance with the aforementioned legal note.

The applicable subheading for the JBL Cinema Vision will be 8528.21.7001, 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: Video monitors: 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.


Robert B. Swierupski

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