CLA-2-84:RR:NC:MA:110 A81603
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of a LCD Data Projector from Japan.
Dear Ms. Friedman:
In your letter dated March 13, 1996, on behalf of Toshiba America Consumer Products, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a model TLP-310 LCD Data Projector which is primarily designed as a computer peripheral display unit for producing the video and audio output from a personal computer.
The TLP-310 LCD Data Projector will be sold primarily for use a data projector. It utilizes three 1.3 inch polysilicon fine LCDs with a resolution of 644 by 484 pixels, which is very close to the VGA resolution of 640 by 480 pixels used in most IBM compatible computers. The TLP-310 LCD Data Projector is equipped with data and video inputs and outputs, and a RS-232 type serial port for attachment to a computer. This device is also equipped with a wireless remote, lens cap, power cord, AV (audio-video) cable, VGA (computer video) cable, and an Apple Macintosh computer adapter.
The TLP-310 LCD Data Projector is capable of using different signal sources for the video to be projected, including VGA, VHS and S-VHS (using NTSC, PAL, SECAM and NTSC 4.43 signals). The processing and the display of computer signals will be the principal function of the projector, and a larger percentage of the components of the TLP-310 LCD Data Projector are devoted to receiving and processing computer signals rather than video signals.
This LCD Data Projector appears to incorporate the special design characteristics which are common to the display units used with automatic data processing (ADP) applications. Noting Legal Note 5(B) to Chapter 84 of the Harmonized Tariff Schedule (HTS), the TLP-310 LCD Data Projector also meets the definition of a "unit" of an ADP system. The TLP-310 Data Projector is also comparable to the LCD video projectors noted in HQ 956283 and NY Ruling Letter 802874.
The applicable subheading for the TLP-310 LCD Data Projector will be 8471.60.3000, 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 Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division