8528.72.64.60 - Exceeding 113 cm

This HTS code, 8528.72.64.60, specifically classifies television reception apparatus that incorporate video recording or reproducing apparatus and feature a flat panel screen with a video display diagonal exceeding 113 centimeters. These are essentially larger-screen televisions with built-in recording or playback capabilities, designed for home entertainment or professional viewing where a significant screen size is a primary characteristic. Examples would include large flat-screen TVs with integrated DVD recorders or hard drive recording functions, where the diagonal measurement of the screen is the defining factor for this specific sub-classification.

This category is distinguished from its sibling categories by the precise measurement of its screen's diagonal dimension. While other entries at this level also cover color television reception apparatus with flat panel screens and incorporated video recording/reproducing apparatus, they are defined by smaller screen sizes: not exceeding 75 cm (8528.72.64.20), exceeding 75 cm but not exceeding 88 cm (8528.72.64.30), or exceeding 88 cm but not exceeding 113 cm (8528.72.64.40). Therefore, the critical differentiator for classification under 8528.72.64.60 is the screen size exceeding 113 centimeters.

As this classification represents a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under this code is definitive for televisions meeting all the preceding criteria and the specified screen dimension. It is crucial for importers and exporters to accurately measure the diagonal of the video display to ensure correct customs declaration and duty assessment.