CLA-2-84:RR:NC:1:120 M80294

Mr. Joseph F. LaMacchia
M10 Technology-Champion Distributors
62 Flint Road
Candia, New Hampshire 03034

RE: The tariff classification of M10 Liquid Crystal Display 17” screen from Taiwan

Dear Mr. LaMacchia:

In your letter dated February 2, 2006 you requested a tariff classification ruling.

The 17-inch 1704M10T monitor is designed and manufactured solely as a high resolution PC output device with application capability, through design, is limited to PC input. It is used to view high resolution JPEG files which are digitally photographed, uploaded into the PC and stored into an appropriate PC library for on demand case load viewing by medical or cartographic professionals. These monitors will be connected to an ophthalmologic light instrument to see behind the eye.

It is only capable of displaying computer signals ranging from 1280x1024 (XVGA) and 640x480 (VGA). There is no inherent circuitry to decode or display video or television signals including RF modulated video and audio, Composite video, NTSC, PAL, SECAM, etc. There is no television receiver or tuner within the 17-inch monitor nor does it have RGB, CrPr/Cb/Pb/Y TV interface connections.

The applicable subheading for the M10 Liquid Crystal Display will be 8471.60.4580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Input or output units, whether or not containing storage units in the same housing: Other: Display units: Other: Other: Other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division