CLA-2-84:RR:NC:1:110 C83603

Mr. Damon V. Pike
Deloitte & Touche LLP
100 Peachtree Street, Suite 1700
Atlanta, Georgia 30303-1921

RE: The tariff classification of LCD projection display units from Great Britain.

Dear Mr. Pike:

In your letter dated January 21, 1998, on behalf of Digital Projection, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves LCD digital display projectors which are known as the 2v (2500 lumens), the 4dv (3500 lumens), and the 5dv (5000) lumens LCD digital display projectors. These digital projectors are designed to convert computer or video sources to a digital format with a luminance uniformity and ANSI brightness in excess of 2500 ANSI lumens.

When the source format is input via a cable connection to these LCD digital display projectors, the image content is analyzed through high rate digital sampling using a resizing engine. The engine reproduces the image content using the maximum resolution for each of the three "Digital Micromirror Devices") (DMDs); one for each of the three primary colors of red, green, and blue. Each DMD has a visual display diagonal of approximately three-quarters to one and one quarter of an inch. Next, a high powered miniature light source is focused on the three DMDs via beam forming and light splitting optics. After each DMD modulates and reflects these light sources, the three images are optically recombined and projected through a single lens to produce a stable and definitely converged full color image on the screen.

The models 2v, 4dv, and the 5dv LCD digital display projectors utilize varying ANSI lumens output, and feature varying digital resolution capability. The 2v (2500 lumens) and 4dv (3500) lumens) models have a maximum display resolution capability of 848 by 600 pixels. The 5dv (5000 lumens) can display up to 1024 by 768 pixels. Three configurable inputs accept all major source formats from composite video through XGA.

The 2v, 4dv, and the 5dv LCD digital display projectors appear to incorporate the special design characteristics which are common to the display units used with automatic data processing (ADP) machines. They are principally used in an ADP system; they are directly or indirectly connectable to a central processing unit; and they have the capacity to accept or deliver data in a form, (codes or signals) which can be used by the system. The 2v, 4dv, and 5dv LCD digital display projectors are also comparable to the LCD video display projectors noted in HQ 956283, NY B84273, and NY Ruling Letter A81603.

The applicable subheading for the 2v, 4dv, and the 5dv LCD digital display projectors will be 8471.60.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for display units, without cathode ray tube (CRT), having a visual display diagonal not exceeding 30.5 cm. The rate of duty will be free.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division