CLA-2 CO:R:C:M 952026 AJS
Mr. Walter T. Brown
Customs Import Specialist
Transportation & Insurance Dept.
Tomen America Inc.
1285 Avenue of the Americas
New York, NY 10019
RE: Optical screen for rear projection television; fresnel
screen; lenticular screen; projection screen; Heading 8529; EN
90.10 (III); H. Conf. Rep. No. 576; Chapter 90, note 2(a).
Dear Mr. Brown:
Your letter of April 30, 1992, requesting the tariff
classification of optical screens for rear projection televisions
within the Harmonized Tariff Schedule of the United States
(HTSUS), has been referred to this office for reply.
FACTS:
The subject merchandise are optical screens for rear
projection televisions. A television image is projected onto the
screens by projection lenses via a reflecting mirror, and then
viewed on these screens. One of the screens is a fresnel screen
(clear) and the other is a lenticular screen (black stripe).
They are both constructed of acrylic resin in Japan.
ISSUE:
Whether the subject screens are properly classifiable within
heading 8529, HTSUS, which provides for parts suitable for use
solely or principally with the apparatus of headings 8525 to
8528; or within heading 9010, HTSUS, which provides for
projection screens.
LAW AND ANALYSIS:
Heading 9010, HTSUS, provides for projection screens. The
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) state that these screens are used in cinemas,
-2-
schools, lecture rooms, etc. EN 90.10 (III), p. 1475 (1992).
They include projection screens for three-dimensional
presentation and portable screens. EN 90.10 (III). Furthermore,
these screens are often made of sheets of plastic. EN 90.10
(III). The subject optical screens satisfy these descriptions.
They are made of sheets of plastic and used to receive a
projected television image. While the ENs are not dispositive,
they provide a commentary on the scope of each heading and offer
guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576,
100th Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG.
& ADMIN. NEWS p. 1582. Accordingly, we consider the above ENs
instructive for determining that the subject optical screens
satisfy the terms of heading 9010, HTSUS. More specifically, the
screens are described within subheading 9010.30.00, HTSUS, which
provides for projection screens.
Heading 8529, HTSUS, provides for parts suitable for use
solely or principally with the apparatus of headings 8525 to
8528. Projection televisions are apparatus of heading 8528,
HTSUS, and the subject screens would appear to be a part suitable
for use solely or principally with these types of televisions.
The relative legal notes state that parts which are goods
included in any of the headings of this chapter or of chapter 84,
85 or 91 are in all cases to be classified in their respective
headings. Chapter 90, note 2(a). As discussed previously,
heading 9010 is a respective heading for the subject screens.
Consequently, even if the subject screens are suitable for use
solely or principally with projection televisions, they are
precluded from classification within heading 8529, HTSUS, by the
operation of the above legal note.
HOLDING:
The optical screens are classifiable within subheading
9010.30.00, HTSUS, which provides for projection screens,
currently dutiable at the General Column 1 rate of 4 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division