TCL 32S3500 32-inch Roku Smart TV from China
32-inch Roku-enabled color TV with built-in tuner for over-the-air and cable reception, 80 cm screen diagonal. HTS 8528.72.84.00 applies to this reception apparatus incorporating streaming but primarily functioning as television receiver. Streaming is secondary to broadcast reception per tariff definitions.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Document Roku OS as embedded software, not separate importation under 8523
• Include NTIA digital TV transition compliance statements