CLA-2-84:S:N:N1:110 802874
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of LCD Video Projectors from Japan.
Dear Ms. Cumins:
In your letter dated October 4, 1994, on behalf of Sanyo Fisher (USA) Corp., you requested a tariff classification ruling.
The merchandise under consideration involves a model PLC-300M and a model PLC 320M Multimedia Data-Grade LCD Video Projectors which are designed as computer peripheral devices for producing the video and audio output from a personal computer.
The model PLC-300M employs three active matrix LCD panels, and a 640 pixel x 480 pixel multiple scanning system. This model is capable of generating computer video output in precise clear images ranging from 25 to 300 inches measured diagonally. The computer audio output is reproduced through an amplifier and speaker built into the projector's housing. The model PLC-300M connects directly to IBM VGA, EGA, or Macintosh II computer systems. This model is equipped with a remote control, and it also features connections for other video sources such as video cassette recorders, television tuners, and camcorders.
The Model PLC-320M is a newer version of the Model PLC-300M. The primary difference between the two models is that the PLC-320M will have an even brighter display through the use of a brighter lamp, and improved LCD panels.
Most of the components contained in the Models PLC-300M and PLC-320M Multimedia Data-Grade LCD Video Projectors are dedicated to be used in conjunction with the processing and display of computer signals. The Models PLC-300M and PLC-320M Multimedia Data-Grade LCD Video Projectors appear to be comparable to the desktop projectors ruled on in Headquarter's Letter 956283 of July 7, 1994. Both models of these LCD Video Projectors are also connected to a central processing unit, and are specifically designed to be part of an ADP system in that they are able to accept data in a form which can be used by such a system.
The applicable subheading for the Model PLC-300M, and the Model PLC-320M Multimedia Data-Grade LCD Video Projectors will be 8471.92.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for display units without cathode-ray tube (CRT), having a visual display diagonal not exceeding 30.5 cm. The rate of duty will be free.
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