CLA-2 OT:RR:CTF:TCM H105996 RM
Port Director
Port of Buffalo
U.S. Customs and Border Protection
726 Exchange St.
Buffalo, NY 14210
Attn: Barbara Herman, IS
RE: Internal Advice No. 10/017; Classification of a TV Lamp Unit
Dear Port Director:
This is in response to your memorandum dated May 7, 2010, forwarding a request for Internal Advice, dated May 3, 2010, filed on behalf of Toshiba of Canada LTD (“Toshiba” or “Requester”). This Internal Advice pertains to the classification of a television lamp unit under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
Toshiba’s D95-LMP Lamp Unit (part # 23311153) provides the light source for Toshiba’s rear-projection DLP (digital light processing) televisions. It consists of a metal halide lamp (a glass housing that contains an electrode arc tube and a hemispheric reflector) and a plastic housing fitted with plug-in connectors. The unit is installed into the TV’s cabinet upon importation.
ISSUE:
What is the correct tariff classification under the HTSUS of the TV lamp assembly units?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
Note 2 to Section XVI, HTSUS, provides:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409,8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
The 2010 HTSUS provisions in contention are the following:
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 or 8528:
8529.90 Other:
Other:
Of television receivers:
Other …
* * *
Other …
U.S. courts have considered the nature of "parts" under the HTSUS and two distinct though not inconsistent tests have resulted. In Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997) (citing United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322 (1933) and United States v. Pompeo, 43 C.C.P.A. 9 (1955)), the court explained:
As set forth in Willoughby Camera, “an integral, constituent, or component part, without which the article to which it is to be joined could not function as such article” is surely a part for classification purposes. 221 C.C.P.A. at 324. However that test is not exclusive. Willoughby Camera does not address the situation where an imported item is dedicated solely for use with the article. Pompeo addresses that scenario and states that such an item can also be classified as a part.
Reconciling Willoughby Camera with Pompeo, we conclude that where, as here, an imported item is dedicated solely for use with another article and is not a separate and distinct commercial entity, Pompeo is a closer precedent and Willoughby Camera does not apply […] Under Pompeo, an imported item dedicated solely for use with another article is a “part” of that article within the meaning of the HTSUS.
The TV lamp unit at issue is a “part,” as defined by the court in Bauerhin, because it is “an integral … part, without which the article to which it is to be joined could not function as such article.” As explained above, it is necessary to light up the TV’s screen. Moreover, it is suitable for use solely with DLP TVs, which are goods classified under heading 8528, HTSUS, as “[R]eception apparatus for television …” See Headquarters Ruling Letter (“HQ”) H023589, dated November 7, 2008. Accordingly, pursuant to Note 2(b) to Section XVI, the lamp unit is classified under heading 8529, HTSUS. It is specifically described by subheading 8529.90.93, HTSUS, which provides for: “Parts suitable for use solely … with the apparatus of heading 8525 to 8528: Other: Other: Of television receivers: Other.”
Requester argues that the instant lamp unit is classifiable under subheading 8529.90.99, HTSUS, as “Parts suitable for use solely or principally with the apparatus of headings 8525 or 8528: Other: Other: Other,” in accord with HQ 964268, dated October 19, 2001. In that ruling, CBP classified lamp assembly units for multi-media projectors under subheading 8529.90.99, HTSUS. According to Requester, Toshiba’s lamp unit is “fundamentally identical in design and purpose to those utilized in multi-media projectors.” We note, however, that parts of television receivers are specifically provided for under subheadings 8529.90.88, 8529.90.89 and 8529.90.93 of the HTSUS. The lamp units discussed in HQ 964268 are distinguishable from the one at issue in that they are designed for use with projectors and as such, are precluded from classification under those subheadings.
HOLDING:
By application of GRIs 1 (Note 2(b) to Section XVI) and 6, Toshiba’s D95-LMP Lamp Unit (part # 23311153) is classified under subheading 8529.90.93, HTSUS, which provides for: “Parts suitable for use solely or principally with the apparatus of headings 8525 or 8528: Other: Other: Of television receivers: Other.” The 2010 column one, general rate of duty is 2.9% ad valorem.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are set forth on the U.S. International Trade Commission’s website located at www.usitc.gov.
You are to mail this decision to the Requester no later than 60 days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP website located at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division