CLA-2 CO:R:C:M 954354 KCC
Anthony J. Spatarella
Kanematsu USA Inc.
114 West 47th Street
23rd Floor
New York, New York 10036
RE: Character/Graphic Color Display; cathode-ray tube;
Additional U.S. Rule 1(a); principal use; HRL 086929; high
resolution data display cathode-ray tube; television
cathode-ray tube
Dear Mr. Spatarella:
This is in response to your letter dated June 8, 1993,
regarding the tariff classification of Matsushita's
"Character/Graphic Color Display" under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
Matsushita's "Character/Graphic Color Display" ("color
display") is a high resolution color computer display with a face
diagonal of 37 mm (14 inches). The submitted literature
describes the color display as a high resolution color display
tube assembly series M34KNZ080X05 which has 34CM-90 degree high
color display tube assembly consisting of an in line color tube,
a new ss type deflection yoke and a magnetic purity/conversion
unit. The color display features self convergence (dynamic
convergence correction not required) and has the internal tube
components, which are factory-preset for optimum
purity/convergence performance.
You contend that the color display is properly classified
under subheading 8540.30.00, HTSUS, which provides for:
Thermionic, cold cathode or photocathode tubes (for example,
vacuum or vapor or gas filled tubes, mercury arc rectifying
tubes, cathode-ray tubes, television camera tubes); parts
thereof...Other cathode-ray tubes....
ISSUE:
Is Matsushita's "Character/Graphic Color Display" classified
under subheading 8540.30.00, HTSUS, as other cathode-ray tubes?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...." Additional U.S. Rule
of Interpretation 1(a), HTSUS, state, in pertinent part:
In the absence of special language or context which
otherwise requires--a tariff classification controlled by
use (other than actual use) is to be determined in
accordance with the use in the United States at, or
immediately prior to, the date of importation, of goods of
that class or kind to which the imported goods belong, and
the controlling use is the principal use.
Therefore, it is necessary to determine the use in the U.S.
at, or immediately prior to, the date of importation, of goods of
that class or kind to which the color display belongs.
In general, a cathode-ray tube is defined as: "An electron
beam tube in which the beam, or beams, can be focused to a
desired cross section on a surface and varied in position and
intensity to produce a visible or otherwise detectable pattern.
Unless otherwise stated, the term cathode-ray tube is reserved
for devices in which the screen is cathodoluminescent and in
which the output information is presented in the form of a
pattern of light." See, The Glossary of Cathode-Ray Tube Terms
and Definitions, Electronic Industries Association ("EIA")
Publication No. 192. Cathode luminescence is defined as:
"Luminescence produced by the bombardment of high-velocity
electrons on a material in a vacuum that emits luminous energy."
Id.
The House and Senate have stated:
Cathode-ray tubes are used in a variety of products
including television receivers, monitors for television
studios, monitors for security systems, certain types of
data display terminals for automatic data processing uses,
video games, oscilloscopes and terminals for work processing
applications. Television picture tubes are a type of
cathode-ray tube (emphasis added).
H.Rep. No. 100-40, 100th Cong., 1st Sess. 218 (1987); S. Rep. No.
100-71, 100th Cong., 1st Sess. 156 (1987). The disparities
between consumer television cathode-ray tubes and high resolution
data display cathode-ray tubes are a result of the different uses
and functions they are designed to achieve, which is manifested
in the structural design differences. For instance, data display
cathode-ray tubes are designed to display stationary text at a
distance of 18 to 24 inches, which necessitates legibility, high
contrast, and accuracy. Consumer television cathode-ray tubes
(picture tubes) are designed to display moving images at a
distance of 6 feet, and focus on low cost, brightness and
clarity.
In Headquarters Ruling Letter (HRL) 086929 dated January 31,
1991, we delineated attributes which should be considered for
classification under the provision encompassing high resolution
data display cathode-ray tubes:
1) A monochrome tube having a phosphor other than white.
However, white phosphor cathode-ray tube's may be
either type of cathode-ray tube and a more in-depth
analysis must be made.
2) Color tubes with extremely long persistence (LP)
phosphors (produces smear, ghost, tail, etc., in
television images, and thus would not be used in
consumer television cathode-ray tubes).
3) Monochrome and color cathode-ray tubes having electron
guns optimized for small spot size as compared to
standard consumer television cathode-ray tubes of the
same size.
4) Monochrome tubes with electron guns having an inherent
beam current limitation such as 50 microamperes
maximum, and color tubes with electron guns having an
inherent beam current limitation such as 200
microamperes maximum. (although, smaller televisions
may operate at this rate).
5) Monochrome tube gun elements which include
electrostatic deflection plates not present in
electromagnetically deflected systems.
6) A cathode-ray tube that cannot be used for viewing
images, or having special components mounted or
laminated to the faceplate so that standard television
images are not viewable.
7) Cathode-ray tubes with a shadow mask aperture of .31 mm
or smaller.
8) High price compared to similar sized screens used for
consumer television cathode-ray tubes.
These attributes, either taken together or separately should
be used in determine whether a cathode-ray tube is intended to be
a consumer television picture tube or a high resolution data
display cathode-ray tube. It should be noted that the above
attributes are based upon the best information available at this
time, and will, in all probability, need to be revised again in
the course of technological advancement.
Based on an examination of the above attributes, we are of
the opinion that the color display meets the criteria for a high
resolution data display cathode-ray tube, therefore, it is
properly classified under subheading 8540.30.00, HTSUS, as other
cathode-ray tubes.
HOLDING:
Matsushita's "Character/Graphic Color Display" is classified
under subheading 8540.30.00, HTSUS, as other cathode-ray tubes
which is dutiable at the Column 1 rate of 6 percent ad valorem.
Sincerely,
John Durant, Director