TCL 32S3500 32-inch Roku Smart TV from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document Roku OS as embedded software, not separate importation under 8523
• Include NTIA digital TV transition compliance statements