CLA-2-85: RR: NC: 1:108 K82363
Mr. Steven McNulty
16080 Table Mountain Parkway
Golden, CO 80403
RE: The tariff classification of a Light Engine and Core Optical Assembly from China.
Dear Mr. McNulty:
In your letter dated January 8, 2004 you requested a tariff classification ruling.
The items in question are denoted as a Light Engine and a Core Optical Assembly. This ruling will cover the individual importation of each item.
The Light Engine is a digital device that is designed for use exclusively with a rear projection television. This device employs a digital micro device (DMD) for image processing. The light engine is specially designed to transfer the image produced on a 16:9 aspect ratio micro-display approximately 0.7” in diagonal onto a 50” or 61” rear projection television screen. The light engine allows for roll adjustments for image alignment squarely with the television screen. The light engine is complete with all the necessary components to complete the image processing.
The Core Optical Assembly (COA) is a subassembly that will be incorporated into the Light Engine. The COA contains optical elements such as lenses, mirrors, prisms and filters. You indicate that the lenses have the function of imaging the output onto the micro-display, the mirrors have the function of folding the light path and the prisms re-direct the light path. The filters perform two functions in the COA. The UV/AR filters are used to filter out the ultraviolet wavelength and the color filters have the function of separating the white light from the lamp into three primary colors of red, green and blue. The optical elements incorporated in the COA perform the functions of transmitting light, focusing light, integrating light and filtering light.
The applicable subheading for the Light Engine will be 8529.90.9380, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Of television receivers: Other … Other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the Core Optical Assembly (COA) will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, other. The rate of duty will be 4.5 percent ad valorem.
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 646-733-3014.
Robert B. Swierupski