CLA-2 CO:R:C:M 955107 KCC
Charles Owen Verrill, Jr., Esq.
Wiley, Rein & Fielding
1776 K Street, N.W.
Washington, D.C. 20006
RE: EDU 766, EDU 776, DU 1000 and DU 7000; cathode-ray tube;
Additional U.S. Rule 1(a); principal use; HRL 086929; high
resolution data display cathode-ray tube; television
cathode-ray tube; HRL 954354; Additional U.S. Note 5,
Chapter 85; Note 2(a), Section XVI; Note 2(a), Chapter 90
Dear Mr. Verrill:
This is in response to your letter dated June 24, 1993, to
Customs in Chicago, on behalf of Rockwell International
Corporation, Collins Commercial Avionics, regarding the tariff
classification of the EDU 766, EDU 776, DU 1000 and DU 7000
subassemblies under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter and descriptive information were
forwarded to this office for a response.
FACTS:
The EDU 766 and EDU 776 ("EDU units") and the DU 1000 and DU
7000 ("DU units") are subassemblies used to make complete display
units for the Electronic Flight Information System ("EFIS") which
are installed in Boeing Commercial Aircraft. The EDU units are
described as consisting of:
1) cathode-ray tube;
2) deflection yoke;
3) convergence coil unit;
4) specially potted anode lead and back end; and
5) a shield assembly which protects the unit from magnetic
fields and provides the chassis.
The cathode-ray tube accounts for 54 percent of the value of the
entire subassembly which is approximately $2,289.00.
The DU units are imported in the same general configuration
and are described as consisting of:
1) cathode-ray tube;
2) deflection yoke;
3) convergence coil;
4) convergence and purity magnet assembly; and
5) associated wiring harness.
In the DU units, the cathode-ray tube accounts for 70 percent of
the value of the entire subassembly which is approximately
$1,1775.00.
You contend that the EDU and DU units are "more than" a
cathode-ray tube and are properly classified under subheading
8529.90.35, HTSUS, as other parts suitable for use solely or
principally with television apparatus, or alternatively under
subheading 9014.90.60, HTSUS, as other parts and accessories of
navigational instruments and appliances. Subheading 9014.90.60,
HTSUS, is an eligible tariff provision for preferential treatment
under the Agreement on Trade in Civil Aircraft. If the EDU and
DU units are classifiable under subheading 9014.90.60, HTSUS, and
meet the requirements of General Note 3(c)(iv), HTSUS, and any
other applicable regulations, they will be eligible for
preferential tariff treatment.
Additionally, you state that the EDU and DU units have been
entered at various ports under the following provisions:
1) 8471.92.40 Automatic data processing machines and units
thereof; magnetic or optical readers,
machines for transcribing data onto data
media in coded form and machines for
processing such data, not elsewhere specified
or included...Other...Input or output units,
whether or not entered with the rest of a
system and whether or not containing storage
units in the same housing...Other..Other....
and 8540.30.00 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....
2) 8529.90.35 Parts suitable for use solely or principally
with the apparatus of headings 8525 to
8528...Other...Of television
apparatus...Other...Other....
3) 8803.30.00 Parts of goods of heading 8801 or
8802...Other parts of airplanes or
helicopters....
ISSUE:
What is the proper tariff classification of the EDU and DU
units under the HTSUS?
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...."
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 to 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 cathode-ray tubes in the EDU and DU units
meet the criteria for high resolution data display cathode-ray
tubes.
However, you contend that the EDU and DU units are "more
than" a cathode-ray tube. The "more than" doctrine was a concept
applicable under the Tariff Schedules of the United States
(TSUS), but is no longer a valid concept under the HTSUS. The
EDU and DU units are cathode-ray tubes with a deflection yoke,
convergence coil and some related electronics. The deflection
yoke, convergence coil and the electronics are necessary for the
operation of the cathode-ray tube. None of the components are
related to the radio navigation function. Based on this
information, we are of the opinion that the EDU and DU units are
cathode-ray tubes which are classified under subheading
8540.30.00, HTSUS, as other cathode-ray tubes.
See also, HRL 954354 dated October 1, 1993, which classified a
character/graphic color display unit comprised of a cathode-ray
tube, deflection yoke and a magnetic purity/conversion under
subheading 8540.30.00, HTSUS.
You contend that Additional U.S. Note 5, Chapter 85, HTSUS,
which directs that "picture tubes" be classified under subheading
8540.11 through 8540.12, HTSUS, does not apply to the tariff
classification of the EDU and DU units. Specifically, Additional
U.S. Note 5, Chapter 85, HTSUS, states:
Picture tubes imported in combination with, or incorporated
into, other articles are to be classified in subheadings
8540.11 through 8540.12, inclusive, unless they are--
(a) incorporated into complete television receivers, as
defined in additional U.S. note 6 below;
(b) incorporated into fully assembled units such as word
processors, ADP terminals, or similar articles;
(c) put up in kits containing all the parts necessary for
assembly into complete television receivers, as defined
in additional U.S. note 6 below; or
(d) put up in kits containing all the parts necessary for
assembly into fully assembled units such as word
processors, ADP terminals, or similar articles.
We agree that Additional U.S. Note 5, Chapter 85, HTSUS,
does not apply in this case. However, we are of the opinion that
other cathode-ray tubes, not television picture tubes, are
classifiable under heading 8540, HTSUS, unless they are clearly
assembled into other articles. As stated previously, the EDU and
DU units are cathode-ray tubes with electronics, deflection yoke,
and convergence coil which are necessary for the operation of the
cathode-ray tube, and are not related to the radio navigation
function.
Subheading 8529.90.35, HTSUS, provides for other parts
suitable for use solely or principally with television apparatus.
The EDU and DU units are excluded from classification under
subheading 8529.90.35, HTSUS, pursuant to Note 2(a), Section XVI,
HTSUS, which states that:
Parts which are goods included in any of the headings of
chapters 84 and 85 (other than heading 8485 and 8548) are in
all cases to be classified in their respective headings.
As stated previously, the EDU and DU units are classified under
heading 8540, HTSUS, and, therefore, pursuant to Note 2(a),
Section XVI, HTSUS, are classified therein.
Subheading 9014.90.60, HTSUS, provides for other parts and
accessories of navigational instruments and appliances. The EDU
and DU units are excluded from classification under subheading
9014.90.60, HTSUS, pursuant to Note 2(a), Chapter 90, HTSUS,
which states that:
Parts and accessories which are goods included in any of the
headings of this chapter or of chapter 84, 85 or 91 (other
than heading 8485, 8548 or 9033) are in all cases to be
classified in their respective headings.
As stated previously, the EDU and DU units are classified under
heading 8540, HTSUS, and, therefore, pursuant to Note 2(a),
Chapter 90, HTSUS, are classified therein.
HOLDING:
The EDU 766, EDU 776, DU 1000 and DU 7000 units are
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 Commercial Rulings Division