Mr. Stewart J. Thompson
JDS Uniphase Corporation
3000 Merivale Road
Ottawa, ON, K2G 6N7
RE: The tariff classification of light engines from Thailand.
Dear Mr. Thompson:
In your letter dated October 22, 2004, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, consists of the following light engines:
a DLP( light engine for a micro-display rear-projection television that is stated to be designed to project high-definition images, with 16:9 and 4:3 aspect ratios, onto screen diagonals measuring from 42 to 70 inches. It is noted that this light engine employs a digital micro device (DMD) for image projection.
a LCOS light engine for a rear-projection television that is stated to be a device which primarily homogenizes and converts light from a lamp to a p-polarized light in order to be transmitted through the Proflux flat PBS to the LCOS panel. It is further stated that the LCOS panel, as well as the Proflux flat PBS, is used in light reflection and that standard flat dichroics are used to separate the illumination beam, consisting of polarized light combinations, into three primary color channels. The light coming from these color channels are then combined onto the X-cube, the site where residual p-polarized light was previously eliminated, and then transmitted to the projection lens to provide industry-leading color fidelity, contrast, and brightness. It is noted that this device does not possess any audio detection or amplification capability.
Both light engines are designed for use principally or solely with rear-projection televisions.
The applicable subheading for these light engines 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.
Robert B. Swierupski