The tariff classification of a LCD color computer monitor from South Korea

NY E87003 September 9, 1999 CLA-2-84:RR:NC:1:110 E87003 CATEGORY: Classification TARIFF NO.: 8471.60.4580 Mr. Paul Leitner Continental Agency 535 Brea Canyon Road Walnut, CA 91789 RE: The tariff classification of a LCD color computer monitor from South Korea Dear Mr. Leitner: In your letter dated September 3, 1999, on behalf of ViewSonic Corp., you requested a tariff classification ruling. The merchandise under consideration involves an 18.1” LCD color computer monitor, model VG180, that is designed to be connected to a computer for displaying various data output. The LCD display incorporates a viewable screen of 18.1”, and has a true resolution of 1280 x 1024 at 60Hz refresh rate for easy viewing. It is a true SXGA pixel format that will support VGA, SVGA, XGA and MAC. It incorporates a 160-degree viewable angle display and has an active matrix TFT LCD panel. It has a video input dot rate of 135MHz, weighs 19.4 pounds, and is basically a plug and play type of unit that supports Windows 95 auto installation. In HQ 952502 and HQ 959945, Customs determined that certain types of LCD modules that met specific computer industry standards (e.g., “VGA”, and “SVGA”) were principally used as ADP output units. The subject SXGA LCD module meets the terms of Legal Note 5 (B) to Chapter 84, because it is connectable to the CPU, capable of receiving data from an ADP system, and it is a type of display that is principally or solely used in an ADP system. Therefore, the SXGA LCD module is classifiable under heading 8471, as an ADP output unit. The applicable subheading for the model VG180 LCD color monitor will be 8471.60.4580, Harmonized Tariff Schedule of the United States (HTS), which provides for other display units. 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 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division