CLA-2 CO:R:C:G 087547 JMH
Mr. Alan S. Foster
Director of Purchasing
Fairtron Corporation
P.O. Box 1847
Des Moines, Iowa 50306
RE: Video display screen capable of displaying CATV, television
camera, video tape, television monitor and computer
generated images. Indicator panels, television receiver,
projection screen, electrical machines and apparatus having
individual functions not specified, automatic data
processing machines and units thereof.
Dear Mr. Foster:
Your June 7, 1990, request for a classification ruling under
the Harmonized Tariff Schedule of the United States Annotated
("HTSUSA") for the Sunfire video display screens was referred to
this office.
FACTS:
The article in question is the Sunfire Screen, a
transportable, full color, video display screen that has the
capability to display from a variety of sources such as CATV,
television cameras, video tapes, and computer-generated data or
images. The display occurs when the screen's numerous modules
are illuminated in various ways. The Sunfire Screen is to be
used as a scoreboard at athletic events.
The screen's overall size is 8.8' x 12', 1.6' thick, and it
weighs 2860 lbs. At the appropriate viewing distance the
picture quality is comparable to standard color television sets.
The luminance of the Sunfire Screen may be fixed for either
indoor or outdoor viewing. This video display screen is capable
of operating outdoors in any weather conditions. A personal
computer and digitizer are required to control the screen. The
digitizer processes the received television, video or computer
signal for display.
-2-
The importer believes that the Sunfire Screen is classified
under heading 8529, HTSUSA, as "Parts suitable for use solely or
principally with the apparatus of heading 8525 to 8528..."
Headings 8525 to 8528, HTSUSA cover specific television
apparatus.
ISSUE:
Whether the Sunfire Screen is classified in subheading
8471.92.40, HTSUSA, as "Automatic data process machines and units
thereof...Input or output units...Other...", in subheading
8528.10.80, as "Television receivers (including video monitors
and video projection television receivers...Color...Other
television receivers", in subheading 8529.90.20, HTSUSA, as
"Parts suitable for use solely or principally with the apparatus
of heading 8525 to 8528...Other...Other...", in subheading
8531.20.00, HTSUSA, as "Electric sound or visual signaling
apparatus (for example...indicator panels...)...Indicator panels
incorporating liquid crystal devices (LCD's) or light emitting
diodes (LED's)...", in subheading 8543.80.90, HTSUSA, as
"Electrical machines and apparatus, having individual functions,
not specified or included elsewhere in this chapter; parts
thereof...Other machines and apparatus...Other", or in subheading
9010.30.00, HTSUSA, as "...projection screens..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according to the
following provisions..."
The competing headings are as follows:
8471 Automatic data processing machines and units
thereof...
* * * * * * * * * * * * *
8528 Television receivers (including video
monitors and video projection television
receivers)...
* * * * * * * * * * * * *
8529 Parts suitable for use solely or principally
with the apparatus of heading 8525 to
8528...
-3-
* * * * * * * * * * * * *
8531 Electrical sound or visual signaling
apparatus (for example, bells, sirens,
indicator panels, burglar or fire alarms)...
* * * * * * * * * * * * *
8543 Electrical machines and apparatus, having
individual functions, not specified or included
elsewhere in this chapter; parts thereof...
* * * * * * * * * * * * *
9010 ...projection screens...
When an article is classifiable under two or more headings,
GRI 3(a), HTSUSA, requires that the heading with the most
specific description is preferred. Additional U.S. Rule of
Interpretation 1(a), HTSUSA, requires that an article which is
classified according to its use, is to be classified according to
its principal use in the United States at, or immediately prior
to, the article's importation.
The article in question, the Sunfire Screen, is classified
according to its use. The Sunfire Screen is used to display
images from a variety of sources at an athletic event. That the
screen is able to project text, pictures and graphics from
several sources does not affect the principal use of the screen.
The principal use of the Sunfire Screen is to display images
through the illumination of its modules.
No one heading exactly covers screens of this type used to
display images. However, it is the opinion of this office that
the Sunfire Screen is a type of indicator panel most specifically
described by heading 8531, HTSUSA. The Explanatory Notes the
HTSUSA provide support for this decision.
Explanatory Note 85.31, Harmonized Commodity Description and
Coding System ("HCDCS") details what was meant to be covered by
heading 8531. The Explanatory Notes, although not dispositive,
are to be used to determine the proper interpretation of the
HTSUSA. 54 Fed Reg. 35127, 35128 (August 23, 1989). Explanatory
Note 85.31 states:
this heading covers all electrical apparatus used for
signaling purposes, whether using sound for the
transmission of the signal...or using visual indication
(lamps, flaps, illuminated number, etc.) and whether
operated by hand...or automatically..." HCDCS, Vol. 4,
p. 1381.
-4-
The crucial factor for the determination of the correct
heading is the use of the screen, in accordance with Additional
U.S. Rule of Interpretation 1(a). Explanatory Note 85.31
provides examples of what is considered an indicator panel.
Explanatory Note 85.31, p. 1381. Included in this list are
elevator light indicators, illuminated signs displaying which
direction to walk or drive, illuminated signs indicating if a
room is vacant or occupied, "station indicating panels for
showing the times and platforms of trains" and "indicators for
race courses, football stadiums, bowling alleys, etc."
Explanatory Note 85.31, p. 1382.. These examples are used to
display illuminated information. There is no mention in the
heading or the Explanatory Note of a typical or required source
for the images. Indicator panels provide a visual manifestation,
from whatever source, of information to the viewer.
Indicators panels of heading 8531 are generally thought of
as small devices. However, no size requirement exists regarding
the indicator panel. The exemplars range from small numerical
indicators to what could be large train station indicators. It
is the opinion of this office that the size of the indicator is
not determinative. The size of the various panels is only
indicative of the environment in which the panel is to be used.
The determinative factor is the use of the indicator.
The Sunfire Screen is an indicator panel. The screen
presents information in a visual format through the illumination
of its display modules. That the screen is 8.8' x 12' does not
affect the use of the Sunfire Screen. The large size of the
Sunfire Screen simply makes it suitable for its intended
environment, an athletic arena. The terms of heading 8531 most
specifically describe the Sunfire Screen, in accordance with GRI
1. The proper classification for the Sunfire Screen is
subheading 8531.20.00, HTSUSA, as "Electrical sound or visual
signaling apparatus (for example, bells, sirens, indicator
panels, burglar or fire alarms)...Indicator panels incorporating
liquid crystal devices (LCD's) or light emitting diodes
(LED's)..."
Heading 8471 does not describe the Sunfire Screen for
classification purposes. The screen does not perform
arithmetical operations or execute calculation as required by
Chapter 84, Note 3(A), HTSUSA. That the Sunfire Screen works in
conjunction with an automatic data processing machine ("ADP")
does not necessitate its classification under heading 8471.
Chapter 84, Note 3, states that heading 8471 does not cover
machines working in conjunction with an ADP but performing a
specific function. The Sunfire Screen performs a specific
function more specifically, presenting visual messages, described
by heading 8531.
-5-
The Sunfire Screen is not classified in heading 8543,
HTSUSA. Heading 8543 is a basket provision, to be relied upon
when no other heading more specifically describes the article in
question. As discussed above, the Sunfire Screen is described by
heading 8531. Thus, there is no need to turn to heading 8543.
The Sunfire Screen is not a television receiver. The screen
does not receive of-air television signals. Television signals
are processed by the digitizer and then relayed from the
digitizer to the screen. The Sunfire Screen is much more complex
than what the terms of heading 8528 cover. Thus, the video
display screen does not meet the terms of heading 8528.
Similarly, the Sunfire Screen is much more complex than the
projection screens classified in heading 9010. The Sunfire
Screen does act as a projection screen for images. However, the
projection screens covered by heading 9010 are those of a passive
nature, not those that operate electrically. Therefore, the
terms of heading 9010 do not cover the Sunfire Screen.
The importer believes that heading 8529 is the appropriate
classification. The Sunfire Screen is not a "part". A "part" is
a component that will be incorporated into a larger unit. The
Sunfire Screen is a complete, operational display screen. It may
be one item within a larger system, but it is not a mere part.
Thus, the Sunfire Screen does not meet the terms of heading
8529.
HOLDING:
The Sunfire Screen displays illuminated text, pictures and
graphics from a variety of sources. Its principal use, in
accordance with Additional U.S. Rule of Interpretation 1(a), is
to display images. In accord with GRI 3(a) and GRI 1, the most
specific description for the Sunfire Screen is under heading
8531, HTSUSA. The Sunfire Screen is properly classified in
subheading "Electrical sound or visual signaling apparatus (for
example, bells, sirens, indicator panels, burglar or fire
alarms)...Indicator panels incorporating liquid crystal devices
(LCD's) or light emitting diodes (LED's)..."
Sincerely,
John Durant, Director
Commercial Rulings Division