CLA-2-84:S:N:N1:110 873516
Mr. Donald L. Fisher
Horton, Whiteley & Cooper
1900 Embarcadero, Suite 201
Oakland, California 94606
RE: The tariff classification of a "Mpression Color Overhead
Projection System" from Taiwan.
Dear Mr. Fisher:
In your letter dated April 13, 1992, on behalf of Micronics
Computers Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a "Mpression
Color Overhead Projection System" which is used exclusively in
conjunction with an automatic data processing machine. This
device projects a high resolution computer text or graphic on a
wall or screen by utilizing an overhead projector. The system is
specifically designed to enhance the visual component of the
automatic data processing function by providing the projected
overhead image automatically and simultaneously with the ADP's
CRT monitor. The "Mpression" is designed to function with any PC
to which a transmitting cable can be attached.
The "Mpression" device consists of the following
subassemblies contained within a plastic housing: a color-active
matrix transistor film transistor (TFT) LCD 10.4" diagonal 640 x
480 panel; a printed circuit board whose driver/control chip set
is specifically designed to receive a separate signal from the
computer simultaneous with the computer's signal to its own
monitor; a dual fan cooling system; an air deflecting system;
and port entry to receive the cable from the computer.
The "Mpression" device converts computer signals to render
an image utilizing an LCD rather than a CRT, and present the
image on a 10.4-inch (26.41 cm) viewing diagonal. It provides
the user with a high resolution projected image that is both
graphically perfect and synchronous with the computer program
which generates it. Since "Mpression's" PCB and cable
attachment are designed to receive, translate and transmit a
separate signal directly from the computer, " Mpression" bypasses
the computer's CRT monitor to create a better, more efficient
data processing display. The driver chips located within the LCD
panel are specifically designed to receive the PCB's translated
signal from the computer's controller.
The applicable subheading for the "Mpression Color Overhead
Projection System" 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