CLA-2 CO:R:C:G 086929 MBR
Mr. Edward B. Ackerman
Siegel, Mandell & Davidson
One Whitehall Street
New York, N.Y. 10004
RE: Sony Corporation of America SD-175 High Resolution Cathode-
Ray Tube For Data Display For ADP Systems; Revocation of NY
844868, dated September 5, 1989; Television CRT Standards
Dear Mr. Ackerman:
This is in reply to your letter of April 5, 1990, requesting
reconsideration of NY 844868 (September 5, 1989) regarding
classification of the Sony SD-175 High Resolution Cathode-Ray
Tube, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise in question is manufactured by the Sony
Corporation in Japan. Model SD-175 is a 13 inch, high
resolution, color cathode-ray tube ("CRT"). The product's pitch
is 0.26mm, the spot size is 0.7mm, the number of vertical color
trios is 1,053 and the maximum horizontal scan frequency exceeds
48 kHz. This CRT costs aproximately two times as much as an
equivalently sized consumer television CRT.
Previously, the SD-175 has been imported assembled in
computer display terminals and sold exclusively to distributors
of computers. Presently, Sony Corp. is planning to import the
SD-175 CRT as a component and subsequently, to produce computer
display devices in the United States.
ISSUE:
Is the Sony Corporation SD-175 high resolution cathode-ray
tube properly classified under subheading 8540.11.00, HTSUSA,
which provides for: "[t]hermonic, cold cathode or photocathode
tubes...: [c]athode-ray television picture tubes, including video
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monitor cathode-ray tubes: [c]olor," or under subheading
8540.30.00, HTSUSA, which provides for: "[t]hermonic, cold
cathode or photocathode tubes...: [o]ther cathode-ray tubes?"
LAW AND ANALYSIS:
NY 844868, dated September 5, 1989, noted that the World
Type Designation Number (WTDS) of the SD-175 was M34JNQ15X, which
indicated that the tube used a phosphor normally used in
television sets. Therefore, without further information to the
contrary, it was determined that the SD-175 would be utilized for
progressive television sets, i.e., high definition television
sets ("HDTV"). You assert that technology has changed such that
phosphor type is no longer a reliable basis for making
distinctions between ADP CRTs and television picture tubes.
Furthermore, you state that the "SD-175 is designed for purposes
wholly dissimilar to the contemplated requirements of proposed
HDTV applications and is consistently utilized in computer
terminals for alphanumeric data display. It cannot be used as a
picture tube in HDTV, as that product is contemplated."
In general, a cathode-ray tube is defined as: "An electron
beam tube in which the beam, or beams, can be focused to a
desired cross section on a surface and varied in position and
intensity to produce a visible or otherwise detectable pattern.
Unless otherwise stated, the term cathode-ray tube is reserved
for devices in which the screen is cathodoluminescent and in
which the output information is presented in the form of a
pattern of light." See The Glossary of Cathode-Ray Tube Terms
and Definitions, Electronic Industries Association ("EIA")
Publication No. 192. Cathode luminescence is defined as:
"Luminescence produced by the bombardment of high-velocity
electrons on a material in a vacuum that emits luminous energy."
Id.
The House and Senate have stated:
CRTs are used in a variety of products including television
receivers, monitors for television studios, monitors for
security systems, certain types of data display terminals
for automatic data processing uses, video games,
oscilloscopes and terminals for word processing
applications. Television picture tubes are a type of CRT.
(Emphasis added).
H. Rep. No. 100-40, 100th Cong., 1st Sess. 218 (1987); S. Rep.
No. 100-71, 100th Cong., 1st Sess. 156 (1987)
The Additional U.S. Rules of Interpretation state, in
pertinent part:
1. In the absence of special language or context which
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otherwise requires--
(a) a tariff classification controlled by use (other
than actual use) is to be determined in accordance
with the use in the United States at, or
immediately prior to, the date of importation, of
goods of that class or kind to which the imported
goods belong, and the controlling use is the
principal use;
Therefore, it is necessary to determine the use in the
United States at, or immediately prior to, the date of
importation, of goods of that class or kind to which the SD-175
belongs.
The disparities between consumer television CRTs and high
resolution data display CRTs are a result of the different uses
and functions they are designed to achieve, which is manifested
in the structural design differences. For instance, data display
CRTs are designed to display stationary text at a distance of 18
to 24 inches, which necessitates legibility, high contrast, and
accuracy. Whereas, consumer television CRTs (picture tubes) are
designed to display moving images at a distance of 6 feet, and
focus on low cost, brightness, and clarity.
HQ 067255, dated March 21, 1983, established some parameters
for delineating between television picture tubes and ADP CRTs,
under the TSUS. However, we agree that these parameters must now
be revised to reflect changes in technology.
In HQ 067255, we recognized the difficulty in establishing
standards to delineate between these two classes of CRTs with the
rapid advancement of technology. However, cathode-ray tubes
possessing any of the following attributes should be considered
for classification under the provision encompassing high
resolution data display CRTs:
1. A monochrome tube having a phosphor other than white.
However, white phosphor CRTs may be either type of CRT
and a more in-depth analysis must be made.
2. Color tubes with extremely long persistence (LP)
phosphors (produces smear, ghost, tail, etc., in
television images, and thus would not be used in
consumer television CRTs).
3. Monochrome and color CRTs having electron guns
optimized for small spot size as compared to standard
consumer television CRTs of the same size.
4. Monochrome tubes with electron guns having an inherent
beam current limitation such as 50 microamperes
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maximum, and color tubes with electron guns having an
inherent beam current limitation such as 200
microamperes maximum. (Although, smaller televisions
may operate at this rate).
5. Monochrome tube gun elements which include
electrostatic deflection plates not present in electro-
magnetically deflected systems.
6. A CRT that can not be used for viewing images, or
having special components mounted or laminated to the
faceplate so that standard television images are not
viewable.
7. CRTs with a shadow mask aperture of .31mm or smaller.
8. High price compared to similar sized screens used for
consumer television CRTs.
Thus, these factors, either taken together or separately can
be utilized in determining whether the CRT is intended to be a
consumer television picture tube or a high resolution data
display CRT. We would like to emphasize that these guidelines
are based upon the best information available at this time, and
will, in all probability, need to be revised again in the course
of technological advancement.
The Sony Corporation model SD-175 high resolution cathode-
ray tube meets the criteria for a high resolution data display
CRT, therefore, it is properly classifiable under subheading
8540.30.00, HTSUSA, which provides for: "[t]hermonic, cold
cathode or photocathode tubes...: [o]ther cathode-ray tubes."
Concern has arisen that, with the advent of "High Definition
Television," distinctions between these two classes of CRTs will
become even more difficult to delineate. However, we anticipate
that distinctions will still remain. For example, consumer
television aperture grill pitch is presently in the range of
0.6mm, the pitch of HDTV is anticipated to range between 0.43mm
and 0.47mm, and high resolution data display terminals are in the
range of 0.31mm and below. Similarly, whereas the number of
trios (i.e., the number of combinations of red/green/blue
phosphor repeated across the horizontal axis of the screen) per
linear inch for the SD-175 is 100, the number of trios per linear
inch contemplated for HDTV is 53. However, it should be noted
that "trios per linear inch" provides a meaningful criteria only
for resolution determinations in screens of the same size.
Furthermore, the aspect ratio (horizontal dimension divided by
vertical dimension) of HDTV is expected to differ markedly from
that of either conventional consumer television or high
resolution data display CRTs because HDTV will be designed to
more closely resemble a movie theater screen. The current
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aspect ratio contemplated for HDTV is 16:9, whereas, the aspect
ratio of the SD-175 (for example) is 4:3 (i.e., 12:9). Thus, in
spite of the increased resolution capabilities of HDTV, such
capabilities will still fall below the demands of the computer
industry, and are designed to fulfill different needs.
HOLDING:
The Sony Corporation model SD-175 high resolution cathode-
ray tube meets the criteria set out above for high definition
data display CRTs, and is therefore properly classifiable under
subheading 8540.30.00, HTSUSA, which provides for: "[t]hermonic,
cold cathode or photocathode tubes...: [o]ther cathode-ray
tubes." The rate of duty is 6% ad valorem.
EFFECT ON OTHER RULINGS:
NY 844868, dated September 5, 1989, is hereby revoked under
authority of 177.9(d), Customs Regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division