The tariff classification of a 25-inch Color Plasma Display from Japan

NY F80223 December 1, 1999 CLA-2-84:RR:NC:1:110 F80223 CATEGORY: Classification TARIFF NO.: 8471.60.4580 Mr. Douglas Turnbull Hitachi America, Ltd. 50 Prospect Avenue Tarrytown, NY 10591-4698 RE: The tariff classification of a 25-inch Color Plasma Display from Japan Dear Mr. Turnbull: In your letter dated November 15, 1999, you requested a tariff classification ruling. The merchandise under consideration involves a model CMP205SXU 25-inch color plasma display that is designed for applications with computer graphics, CAD/CAM design, multimedia, and various business applications. This 25-inch display unit is basically a flat screen gas plasma device that incorporates a pixel pitch of 0.39mm and a display resolution of 1280 x 1024 (S-XGA). It is fitted with a D-sub connector that is characteristic with data processing systems, and has a video frequency of greater than 15 MHz. It has a horizontal scanning frequency that ranges from 24.82 to 79.98Hz. It is an ultra-thin lightweight display that measures a mere 4.8 inches from front to back and weighs only 45.2 pounds. It is ready for use with a wide range of personal computers and can display images in VGA, SVGA, XGA, or S-XGA resolutions without being adversely affected by the different frequencies used by various PCs. Based on the information provided, this flat panel display device is capable of accepting a signal only from the CPU of an automatic data processing machine, and is unable to reproduce a color image from a composite video signal (NTSC, SECAM, PAL, D-MAC, etc.). It also lacks an audio circuit. Noting the information furnished, this gas plasma unit is not considered reception apparatus under 8528 for it is not capable of accepting and processing an NTSC broadcast signal. Noting Legal Note 5 (B) to Chapter 84 of the HTS, this gas plasma display device would appear to meet the definition of a “unit” of an ADP system, since it incorporates the design characteristics that are common with ADP systems, and meets all three of the requirements of LN 5 (B) a-c. The applicable subheading for the 25-inch color plasma display 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