The tariff classification of a LCD projector from various countries.

NY C89951 July 10, 1998 CLA-2-84:RR:NC:1:110 C89951 CATEGORY: Classification TARIFF NO.: 8471.60.3000 Mr. Russell S. Gorgone nView Corporation 860 Omni Boulevard Newport News, VA. 23606-4238 RE: The tariff classification of a LCD projector from various countries. Dear Mr. Gorgone: In your letter dated June 12, 1998, you requested a tariff classification ruling. The merchandise under consideration involves a model P1500 LCD Projector. This LCD projector measures approximately 30 inches in length by 23 inches in width, and has a height of approximately 10 inches. The P1500 Projector is designed specifically for professional studio use and demanding home theater installations. The P1500 projects data and video images at XGA resolution (1024 x 768), using three 1.8 inch polysilicon LCDs. Images are displayed at 1500 lumens, bright enough for lights on display in commercial settings and low light home theater applications. The P1500 incorporates a 400 watt metal halide lamp, and can project a screen size of 40 inches to 400 inches. This LCD projector can be upgraded to handle data and video, or video only outputs by installing different printed circuit cards. This device is equipped with a wireless IR remote and can be used with a hardwired cable control. The P1500 projector connects to a computer via a RS-232 or RS-422 interface. The P1500 LCD Projector appears to incorporate the 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 P1500 LCD Projector also meets the definition of a "unit" of an ADP system. The P1500 LCD Projector is also comparable to the LCD video projectors noted in NY Ruling Letters C83603, NY B84273, and Headquarters Letter 956283. When imported in the configuration of an LCD data projector, or upgraded to a multi- media format of data and video, this projector would appear to be principally used as an ADP output unit for projecting data and images. The applicable subheading for the model P1500 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 general 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