CLA-2-85:OT:RR:NC:1:108
Mr. Roland Shrull, Esq.
Middleton & Shrull
50 Mall Road Suite 205
Burlington, MA 01803-4508
RE: The tariff classification of video eyewear monitors, a display driver, and a backlight for a monitor from Korea.
Dear Mr. Shrull:
In your letter dated October 8, 2008, you requested a tariff classification ruling.
The merchandise in question, based on the submitted samples, is video eyewear monitors, a display driver, and an LED backlight.
The video eyewear monitors, item numbers BDM-922K and BDM-230K, which are referred to as the Binocular Display Modules (BDM’s), consist of two LCD microdisplays, two lenses, two backlights, and a display driver. In their imported condition, the BDM’s have neither a battery, nor a cable that connects to the video source, nor a plastic housing. The BDM’s are eyewear that when connected to a video source, e.g., iPod, DVD player, et cetera, can provide the user with the clarity and perspective of viewing the video image in a virtual 48-inch (BDM-922K) and 35-inch (BDM-230K) environment. These eyewear modules, when worn as glasses, magnify the images provided by the video source to create a large virtual image. The BDM’s do not contain a television tuner and cannot function for any use other than to view video. Thus, these BDM’s function as video monitors.
The display drivers are integrated circuits that are used as controllers to control the functions of the individual display units. It is stated that these display drivers support NTSC, PAL and other video input formats.
The LED backlight, based on the information supplied, is designed exclusively to be assembled with the designated display unit, which in turn will be incorporated into a video monitor or a viewfinder. In your letter you suggest classification of this LED backlight under subheading 8529.90.86, HTSUS, which provides for other parts of articles of headings 8525 to 8527. However, you claim that this backlight is principally used as a part of video monitors of heading 8528; therefore, consideration of classification under subheading 8529.90.86, HTSUS, is not applicable.
The applicable subheading for these BDM’s will be 8528.59.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording apparatus: Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm.” The rate of duty will be Free.
The applicable subheading for these display drivers (integrated circuits) will be 8542.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits." The rate of duty will be Free.
The applicable subheading for the LED backlight will be 8529.90.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division