CLA-2 CO:R:C:G 087547 JMH

Mr. Alan S. Foster
Director of Purchasing
Fairtron Corporation
P.O. Box 1847
Des Moines, Iowa 50306

RE: Video display screen capable of displaying CATV, television camera, video tape, television monitor and computer generated images. Indicator panels, television receiver, projection screen, electrical machines and apparatus having individual functions not specified, automatic data processing machines and units thereof.

Dear Mr. Foster:

Your June 7, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") for the Sunfire video display screens was referred to this office.

FACTS:

The article in question is the Sunfire Screen, a transportable, full color, video display screen that has the capability to display from a variety of sources such as CATV, television cameras, video tapes, and computer-generated data or images. The display occurs when the screen's numerous modules are illuminated in various ways. The Sunfire Screen is to be used as a scoreboard at athletic events.

The screen's overall size is 8.8' x 12', 1.6' thick, and it weighs 2860 lbs. At the appropriate viewing distance the picture quality is comparable to standard color television sets. The luminance of the Sunfire Screen may be fixed for either indoor or outdoor viewing. This video display screen is capable of operating outdoors in any weather conditions. A personal computer and digitizer are required to control the screen. The digitizer processes the received television, video or computer signal for display.

-2-

The importer believes that the Sunfire Screen is classified under heading 8529, HTSUSA, as "Parts suitable for use solely or principally with the apparatus of heading 8525 to 8528..." Headings 8525 to 8528, HTSUSA cover specific television apparatus.

ISSUE:

Whether the Sunfire Screen is classified in subheading 8471.92.40, HTSUSA, as "Automatic data process machines and units thereof...Input or output units...Other...", in subheading 8528.10.80, as "Television receivers (including video monitors and video projection television receivers...Color...Other television receivers", in subheading 8529.90.20, HTSUSA, as "Parts suitable for use solely or principally with the apparatus of heading 8525 to 8528...Other...Other...", in subheading 8531.20.00, HTSUSA, as "Electric sound or visual signaling apparatus (for example...indicator panels...)...Indicator panels incorporating liquid crystal devices (LCD's) or light emitting diodes (LED's)...", in subheading 8543.80.90, HTSUSA, as "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof...Other machines and apparatus...Other", or in subheading 9010.30.00, HTSUSA, as "...projection screens..."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..."

The competing headings are as follows:

8471 Automatic data processing machines and units thereof...

* * * * * * * * * * * * *

8528 Television receivers (including video monitors and video projection television receivers)...

* * * * * * * * * * * * *

8529 Parts suitable for use solely or principally with the apparatus of heading 8525 to 8528...

-3-

* * * * * * * * * * * * *

8531 Electrical sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)...

* * * * * * * * * * * * *

8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof...

* * * * * * * * * * * * *

9010 ...projection screens...

When an article is classifiable under two or more headings, GRI 3(a), HTSUSA, requires that the heading with the most specific description is preferred. Additional U.S. Rule of Interpretation 1(a), HTSUSA, requires that an article which is classified according to its use, is to be classified according to its principal use in the United States at, or immediately prior to, the article's importation.

The article in question, the Sunfire Screen, is classified according to its use. The Sunfire Screen is used to display images from a variety of sources at an athletic event. That the screen is able to project text, pictures and graphics from several sources does not affect the principal use of the screen. The principal use of the Sunfire Screen is to display images through the illumination of its modules.

No one heading exactly covers screens of this type used to display images. However, it is the opinion of this office that the Sunfire Screen is a type of indicator panel most specifically described by heading 8531, HTSUSA. The Explanatory Notes the HTSUSA provide support for this decision.

Explanatory Note 85.31, Harmonized Commodity Description and Coding System ("HCDCS") details what was meant to be covered by heading 8531. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUSA. 54 Fed Reg. 35127, 35128 (August 23, 1989). Explanatory Note 85.31 states:

this heading covers all electrical apparatus used for signaling purposes, whether using sound for the transmission of the signal...or using visual indication (lamps, flaps, illuminated number, etc.) and whether operated by hand...or automatically..." HCDCS, Vol. 4, p. 1381. -4-

The crucial factor for the determination of the correct heading is the use of the screen, in accordance with Additional U.S. Rule of Interpretation 1(a). Explanatory Note 85.31 provides examples of what is considered an indicator panel. Explanatory Note 85.31, p. 1381. Included in this list are elevator light indicators, illuminated signs displaying which direction to walk or drive, illuminated signs indicating if a room is vacant or occupied, "station indicating panels for showing the times and platforms of trains" and "indicators for race courses, football stadiums, bowling alleys, etc." Explanatory Note 85.31, p. 1382.. These examples are used to display illuminated information. There is no mention in the heading or the Explanatory Note of a typical or required source for the images. Indicator panels provide a visual manifestation, from whatever source, of information to the viewer.

Indicators panels of heading 8531 are generally thought of as small devices. However, no size requirement exists regarding the indicator panel. The exemplars range from small numerical indicators to what could be large train station indicators. It is the opinion of this office that the size of the indicator is not determinative. The size of the various panels is only indicative of the environment in which the panel is to be used. The determinative factor is the use of the indicator.

The Sunfire Screen is an indicator panel. The screen presents information in a visual format through the illumination of its display modules. That the screen is 8.8' x 12' does not affect the use of the Sunfire Screen. The large size of the Sunfire Screen simply makes it suitable for its intended environment, an athletic arena. The terms of heading 8531 most specifically describe the Sunfire Screen, in accordance with GRI 1. The proper classification for the Sunfire Screen is subheading 8531.20.00, HTSUSA, as "Electrical sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)...Indicator panels incorporating liquid crystal devices (LCD's) or light emitting diodes (LED's)..."

Heading 8471 does not describe the Sunfire Screen for classification purposes. The screen does not perform arithmetical operations or execute calculation as required by Chapter 84, Note 3(A), HTSUSA. That the Sunfire Screen works in conjunction with an automatic data processing machine ("ADP") does not necessitate its classification under heading 8471. Chapter 84, Note 3, states that heading 8471 does not cover machines working in conjunction with an ADP but performing a specific function. The Sunfire Screen performs a specific function more specifically, presenting visual messages, described by heading 8531.

-5-

The Sunfire Screen is not classified in heading 8543, HTSUSA. Heading 8543 is a basket provision, to be relied upon when no other heading more specifically describes the article in question. As discussed above, the Sunfire Screen is described by heading 8531. Thus, there is no need to turn to heading 8543.

The Sunfire Screen is not a television receiver. The screen does not receive of-air television signals. Television signals are processed by the digitizer and then relayed from the digitizer to the screen. The Sunfire Screen is much more complex than what the terms of heading 8528 cover. Thus, the video display screen does not meet the terms of heading 8528.

Similarly, the Sunfire Screen is much more complex than the projection screens classified in heading 9010. The Sunfire Screen does act as a projection screen for images. However, the projection screens covered by heading 9010 are those of a passive nature, not those that operate electrically. Therefore, the terms of heading 9010 do not cover the Sunfire Screen.

The importer believes that heading 8529 is the appropriate classification. The Sunfire Screen is not a "part". A "part" is a component that will be incorporated into a larger unit. The Sunfire Screen is a complete, operational display screen. It may be one item within a larger system, but it is not a mere part. Thus, the Sunfire Screen does not meet the terms of heading 8529.

HOLDING:

The Sunfire Screen displays illuminated text, pictures and graphics from a variety of sources. Its principal use, in accordance with Additional U.S. Rule of Interpretation 1(a), is to display images. In accord with GRI 3(a) and GRI 1, the most specific description for the Sunfire Screen is under heading 8531, HTSUSA. The Sunfire Screen is properly classified in subheading "Electrical sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)...Indicator panels incorporating liquid crystal devices (LCD's) or light emitting diodes (LED's)..."

Sincerely,

John Durant, Director
Commercial Rulings Division