The tariff classification of a digital image processor from the United Kingdom.

NY R02514 September 15, 2005 CLA-2-85: RR: NC: 1:108 R02514 CATEGORY: Classification TARIFF NO.: 8525.10.3040 Mr. Tim D. Brooksbank Calibre UK Ltd. Cornwall House Cornwall Terrace Bradford, West Yorkshire BD8 7JS, UK RE: The tariff classification of a digital image processor from the United Kingdom. Dear Mr. Brooksbank: In your letter dated August 31, 2005 you requested a tariff classification ruling. The item in question is denoted as the Vantage-HD digital image processor. The device incorporates a CPU, data memory, program memory, and input and output interfaces. It is designed with input connections from various video signal sources such as Satellite Television Receivers, DVD players, Cable Television Receivers and Digital Cameras. It has output connections to various types of televisions and video monitors such as LCD, Gas Plasma and Rear Projections. It also connects to a computer. The device processes the analog video signal from the originating signal sources and actually coverts it to a high definition digital video signal (HD). The HD signal is transmitted directly and can be viewed on the various types of aforementioned viewing mediums. It provides enhanced pixel resolution and it provides real time MPEG artifact and block noise reduction while producing an enhanced viewable image. It is specified, due to its switching capability, as providing easy integration into a home theater system. The image processor is compatible with composite video, NTSC, PAL, SECAM, component analog and DVI. You have suggested a tariff classification under HTS subheading 8471.99.0000. It should be noted that this classification does not apply because the device is not solely or principally used in an ADP system. It is excluded due to Note 5(e) to Chapter 84, HTS. The applicable subheading for the Vantage-HD digital image processor will be 8525.10.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other camera recorders; digital cameras: Transmission apparatus: Television: Other … Other: Other. The rate of duty will be 1.8 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division