CLA-2-85:S:N:N1:112 809291
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of a Video Wall Projection Unit
and System Processor from Japan
Dear Ms. Friedman:
In your letter dated April 13, 1995, on behalf of Toshiba
American Consumer Products, Inc., you requested a tariff
classification ruling.
The video wall projection unit is described as a number of
digitally controlled, rear projected 3 CRT (RGB) video
convergence projector screens which can be placed on top of, and
next to, one another to form a larger video projection unit.
Each screen provides 800 lines of resolution. The unit can take
a variety of inputs, including composite, Y/C and RGB video.
The other main component is the system processor, which
accepts, controls and processes the information or image
eventually displayed, and which is connected to the video wall
projection unit at assembly. Aside from delivering superior
picture quality, it allows the user to make images wider, taller,
multiple or still, or to combine two or more visual sources.
Both the projection unit and system processor are components
of a video display system which is designed to be used in sports
arenas, showrooms, amusement parks, museums, department stores
and trade shows, or anywhere replays, advertisements, graphics or
text from different sources can be displayed.
The applicable subheading for the video wall projection unit
and the system processor, when imported as an entirety, will be
8543.80.9890, Harmonized Tariff Schedule of the United States
(HTS), which provides for other electrical machines and
apparatus, having individual functions, not specified or included
elsewhere in this chapter. The rate of duty will be 3.6 percent
ad valorem.
In your request, you also ask for a ruling on the
classification of these components when imported separately. The
applicable subheading for the video wall projection unit will
also be 8543.80.9890, HTS. In order to provide a ruling on the
classification of the system processor, more specific information
is necessary. Please provide specific literature on the system
processor and how it functions with the projection unit and a
host computer. This literature should describe the components of
the processor, specifically, what type of CPU, memory and control
elements it contains. You state that the processor meets the
definition of a "digital processing unit", as per Legal Note 5(A)
to Chapter 84. Please clarify how this processor meets all four
of the requirements under this Legal Note.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport