I/A 37/87: Casio back light system for pocket television

HQ 081985 January 8, 1990 CLA-2 CO:R:C:G 081985 JMH CATEGORY: Classification TARIFF NO.: 685.08; 687.30 Area Director New York Seaport Area Suite 716 6 World Trade Center New York, New York 10048-0945 RE: I/A 37/87: Casio back light system for pocket television Dear Madam or Sir: This is in response to your request for internal advice concerning the back light system for a pocket television. The internal advice request was initiated by Cameron, Hornbostel & Butterman on behalf of their client Casio, Inc. FACTS: The merchandise in question is the Casio Back Light System. It consists of lightweight, electric lamps (bulbs) which are approximately three and one-half inches long and four inches wide. The lamps are imported in a housing with two AA dry cell batteries, DC connection cord model TF04C, and a carrying pouch model TS-07. The Back Light System transmits florescent lighting to the back of a pocket television. This added lighting improves the picture display in certain light conditions. The Back Light System performs no internal reception or transmission function. It is used exclusively with a television receiver. The importer contends that since the Back Light System only produces light electrically it should be classified within Item 687.30, Tariff Schedule of the United States (TSUS), as "Electric filament lamps and electric discharge lamps..electric luminescent lamps...Electric luminescent lamps..." -2- Your office believes that the Back Light System is classifiable within Item 685.08, TSUS, as "...Other television apparatus and parts thereof..." This decision is based upon your contention that the Back Light System is more than a lamp, and therefore, precluded from classification within Item 687.30, TSUS. You also state that the Back Light System meets the definition of "apparatus" and is therefore a "television apparatus." ISSUE: Whether the Casio Back Light System is more than a lamp so to be classified within Item 685.08, TSUS. LAW AND ANALYSIS: The classification of merchandise under the TSUS is governed by the General Headnotes. General Headnotes 10(c) provides that the most specific heading is used for classification purposes. General Headnote 10(ij) states that "a provision for 'parts' of an article...does not prevail over a specific provision for such part." Item 687.30, TSUS, specifically provides for electric luminescent lamps such as the lamps in the subject Back Light System and by reason of Headnote 10(ij) are classifiable under this provision. However, when the lamps are combined with batteries and an electrical cord in a housing, they are no longer described by the provision for lamps. They are now "more" than lamps, and therefore, are precluded from classification in item 687.30. The Back Light System is designed specifically for use with television receivers. The correct classification is within Item 685.08, TSUS, according to its use as "...Other television apparatus and parts thereof..." HOLDING: The Casio Back Light System is properly classified within Item 685.08, TSUS according to its use as "...Other television apparatus and parts thereof..." You should advise the internal advice applicant of this ruling. Sincerely, John Durant, Director Commercial Rulings Division