Mr. Michael Jackson
Meeks, Sheppard & Pillsbury, LLP
100 Newport Center Drive, Ste. 220
Newport Beach, CA 92660
RE: The tariff classification of a light engine from Taiwan or China.
Dear Mr. Jackson:
In your letter dated February 10, 2005, on behalf of Delta Products Corporation, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a DLP light engine, which is one of the components of Delta’s Rear Projection Television. It is essentially a reflective device that employs a small single panel of electronic DMD (composed of semiconductor chips) for light processing. The light, which goes through condenser lenses, is filtered through a color wheel, whose output is controlled by the rotation angle of the DMD chips. It also incorporates a prism that is used to reflect the light for the DMD. In this manner, using the technology of Digital Light Processing (DLP), the light engine serves as the necessary component for completing the image process for setting on the acrylic screen.
The applicable subheading for this light engine, based on previous Customs decisions in regard to this technology, 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 heading 8525 to 8528: Other: Other: Of television receivers: Other…Other. The rate of duty will be 2.9 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