The tariff classification of gas plasma displays from Germany.

NY L80561 November 18, 2004 CLA-2-84:RR:NC:1:110 L80561 CATEGORY: Classification TARIFF NO.: 8471.60.4580 Mr. David R. Ostheimer Lamb & Lamb Counsellors at Law 233 Broadway, Suite 2702 New York, NY 10279 RE: The tariff classification of gas plasma displays from Germany. Dear Mr. Ostheimer: In your letter dated October 22, 2004 on behalf of your client Data Modul you requested a tariff classification ruling. The merchandise under consideration is three gas plasma display monitors, Models 4042-PD006-001, 4042-PD006-004 and 4050-CD002-XXX. Data Modul displays are designed for a variety of applications, including public displays in airports and train stations, automotive displays, ship displays, medical displays and industrial displays. Each model is produces in different versions, some posses a full range of connectors and has the functionality of a television set. However, this ruling will deal specifically with Models 4042-PD006-001, 4042-PD006-004 and 4050-CD002-XXX only. From the information provided with your ruling request, Models 4042-PD006-001 and 4042-PD006-004 are 42” color gas plasma displays with a built in printed circuit board (PCB) called a Graphic Engine Board (GEB). Both models feature a resolution of 848 x 480 pixels, GEB with hardware MPEG decoder and Graphic Terminal (GT Software) based on RTOS (Real Time DOS) for Model 4042-PD006-001 and MS-Windows for Model 4042-PD006-004. These models will only receive a signal source from an automatic data processing (ADP) machine or personal computer (PC) with a graphic card. The 4042-PD006-001 and 4042-PD006-004 do not have any video capabilities and are not equipped with any television signal processing hardware, or standard video inputs. Model 4050-CD002-XXX is a 50” color gas plasma display in 16:9 format. This display features timing parameters of Resolution [email protected]. The Model 4050-CD002-XXX display will only receive a signal source from an ADP machine or PC with a graphic card, which has a DVI output that can handle the above timing parameters. The Model 4050-CD002-XXX does not have any video capabilities and is not equipped with any television signal processing hardware, or standard video inputs. Signal input is provided through a single PC DVI-D (Digital Video Interactive) connector port. Control of the display functions is achieved by an inferred (IR) remote control. The Model 4050-CD002-XXX only has a TDMS (Time Division Multiplexing) digital signal input receiver board as the signal receiving and processing unit. As no video scaler is integrated on the TDMS receiver board it is only possible to display a timing in the original/physical resolution of the plasma panel. This ruling is based on the fact that the gas plasma display Models 4042-PD006-001, 4042-PD006-004 and 4050-CD002-XXX are of a kind suitable for use solely or principally with the machines of heading 8471. With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs relies on the facts and these decisions are made on a case-by-case basis. It is noted that because of the variety of displays being produced and marketed, it is necessary to examine the characteristics of each display in order to establish its class and principal use. The applicable subheading for the Data Modul gas plasma display Models 4042-PD006-001, 4042-PD006-004 and 4050-CD002-XXX will be 8471.60.4580, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof… Input or output units… Other: Display units: Other: Other: Other.” 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division