TCL 32S3500 32-inch Roku Smart TV from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document Roku OS as embedded software, not separate importation under 8523
• Include NTIA digital TV transition compliance statements