CLA-2-84:RR:NC:1:110 B84273
Mr. Tim Allwine
Carson Customs Brokers (USA) Inc.
#1 - 14th Street, Unit 8
Blaine, Washington 98230
RE: The tariff classification of a LCD Multimedia Projector from
Mexico.
Dear Mr. Allwine:
In your letter dated April 3, 1997, on behalf of Knoll
Systems, you requested a tariff classification ruling.
The merchandise under consideration involves a model HT-100
portable Multimedia LCD Digital Data and Video Projector. This
Multimedia LCD Projector is suitable for all types of
presentations from home theater to commercial computer based
shows.
The HT-100 LCD Multimedia Projector will be sold primarily
for use as a data projector. It utilizes a massive 6.5 inch
diagonal amorphous TFT true color active matrix plate with a
resolution of 640 by 480 pixels, which is also utilized in most
IBM compatible computers. The HT-100 is also capable of
compressing SVGA (800 by 600) to a 640 by 480 display. This LCD
Multimedia Projector is equipped with data and video inputs and
outputs, and is designed to be connected to a computer. This
device also includes an IR remote integral computer mouse control
and laser pointer, zoom lens, stereo speakers, and ceiling mount
kit.
The HT-100 LCD Multimedia Projector is capable of using
different signal sources for the video to be projected, including
NTSC, PAL, SECAM, SVGA (800 by 600), VGA, and MAC II. The
processing and display of computer signals appears to be the
principal function of this projector. A larger percentage of the
components of the HT-100 LCD Data Multimedia Projector also
appears to be devoted to receiving and processing computer
signals rather than video signals.
The HT-100 Multimedia LCD 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 HT-100 Multimedia LCD
Projector also meets the definition of a "unit" of an ADP system.
The HT-100 Multimedia LCD Projector is also comparable to the LCD
video projectors noted in NY Ruling Letter B80480 and HQ 956283.
The applicable subheading for the model number HT-100
Multimedia LCD 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,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division