CLA-2-84:RR:NC:1:110 C83603
Mr. Damon V. Pike
Deloitte & Touche LLP
100 Peachtree Street, Suite 1700
Atlanta, Georgia 30303-1921
RE: The tariff classification of LCD projection display units
from Great Britain.
Dear Mr. Pike:
In your letter dated January 21, 1998, on behalf of Digital
Projection, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves LCD digital
display projectors which are known as the 2v (2500 lumens), the
4dv (3500 lumens), and the 5dv (5000) lumens LCD digital display
projectors. These digital projectors are designed to convert
computer or video sources to a digital format with a luminance
uniformity and ANSI brightness in excess of 2500 ANSI lumens.
When the source format is input via a cable connection to
these LCD digital display projectors, the image content is
analyzed through high rate digital sampling using a resizing
engine. The engine reproduces the image content using the
maximum resolution for each of the three "Digital Micromirror
Devices") (DMDs); one for each of the three primary colors of
red, green, and blue. Each DMD has a visual display diagonal of
approximately three-quarters to one and one quarter of an inch.
Next, a high powered miniature light source is focused on the
three DMDs via beam forming and light splitting optics. After
each DMD modulates and reflects these light sources, the three
images are optically recombined and projected through a single
lens to produce a stable and definitely converged full color
image on the screen.
The models 2v, 4dv, and the 5dv LCD digital display
projectors utilize varying ANSI lumens output, and feature
varying digital resolution capability. The 2v (2500 lumens) and
4dv (3500) lumens) models have a maximum display resolution
capability of 848 by 600 pixels. The 5dv (5000 lumens) can
display up to 1024 by 768 pixels. Three configurable inputs
accept all major source formats from composite video through XGA.
The 2v, 4dv, and the 5dv LCD digital display projectors
appear to incorporate the special design characteristics which
are common to the display units used with automatic data
processing (ADP) machines. They are principally used in an ADP
system; they are directly or indirectly connectable to a central
processing unit; and they have the capacity to accept or deliver
data in a form, (codes or signals) which can be used by the
system. The 2v, 4dv, and 5dv LCD digital display projectors are
also comparable to the LCD video display projectors noted in HQ
956283, NY B84273, and NY Ruling Letter A81603.
The applicable subheading for the 2v, 4dv, and the 5dv LCD
digital display projectors 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
Director,
National Commodity
Specialist Division