CLA285:RR:NC:1:108 G83748

Michael R. Doram
Creskoff & Doram LLP
1028 North Lake Avenue, Suite 202
Pasadena, California 91104

RE: Tariff classification of video projectors from Taiwan.

Dear Mr. Doram;

In your letter dated October 27, 2000, you requested, on behalf of your client ViewSonic Corporation, a tariff classification ruling. The letter refers to 3 multi-media video projectors described as follows.

PJ-870 projector weighs 5 pounds and has a remote control and various accessories. The projector also has audio speakers and uses a 120 watt compact high pressure mercury lamp. The projector provides a pixel resolution of 800X600 @ 60Hz with a maximum resolution of 1024X768 @ 85Hz. It will project an image at a range from 1 meter to 10 meters. PJ-885 projector is the same as PJ-870, but produces a brighter image. PJ-1075 projector produces a slightly image than 10 meters. It uses a 150-watt lamp and has a pixel resolution of 1024X768 @ 60Hz with a maximum of 1280X1024 @ 75Hz.

All three models are color multi-media projectors, which accept a variety of video input signals from various sources. All the projectors are based upon a semiconductor chip produced by Texas Instruments and called Digital Light Processing (DLP). You further state that each projector has a chip, which forms an image on a small flat panel display. When a light source is directed to the screen, the displayed image is then reflected through a lens and projected from the unit onto a flat surface.

The applicable subheading for the all of the projectors will be 8528.30.6601, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 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 Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division