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HQ 085541

January 10, 1990

CLA-2 CO:R:C:G 085541 AJS


TARIFF NO: 8471.92.40; 8528.10.80

Mr. E. Thomas Honey
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016

RE: ECM 2700 Color Monitor

Dear Mr. Honey:

Your letter of August 11, 1989, requesting a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for reply.


The article in question is the ECM 2700 (ECM), which is a large screen (27") high resolution monitor used to display computer generated signals. The ECM incorporates an RS170 interface unit (RS) that allows the ECM to receive a composite video signal from a video cassette recorder (VCR). This monitor possesses a high resolution .76mm dot pitch resolution, no tuner, and a 15.75 or 22KHz horizontal frequency response. Lastly, the ECM is used primarily for information display purposes in airports, classrooms, stock exchanges, etc., and is compatible with various computers depending on which type of interface is used.


Whether the monitor in question is classifiable within subheading 8471.92.40, HTSUSA, which provides for "[a]utomatic data processing machines and units thereof . . . [i]nput or output units . . . [o]ther. [d]isplay units. [o]ther."; or within subheading 8528.10.80, HTSUSA, which provides for "[t]elevision receivers (including video monitors and video projection receivers) . . . [o]ther television receivers."


Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.

Customs recently ruled that projection units which display computer generated signals and video signals are classifiable as display units within subheading 8471.92.40. (HQ 085392, November 22, 1989). The principle use of the articles subject to HQ 085392 was to display computer generated signals. The monitors in question are also principally used to display computer generated signals. Therefore, the ECM is also classifiable as an display unit within subheading 8471.92.40.

Within the United States, goods classified by use are classified according to their principal use, and the "controlling use is the principal use." Additional U.S. Rule of Interpretation 1(a). You claim that the monitor in question is sold exclusively to industrial/commercial users for use as a computer display unit. This claim is supported by the fact that the costs of these units would appear to preclude their use as television receivers based on either economic or efficiency reasons.

Classification as a computer display unit is also supported by additional factors. The ECM can only receive a composite video signal when connected to the RS interface. When connected to the other two interface models the ECM is not able to receive composite video signals. According to submitted information, use of the ECM with the RS will also be fairly limited. In addition, the primary reason for using the RS is to increase the range of computers with which the ECM can be used and not for video reception. Based on the fact that the principle use of the ECM is as a computer display unit, classification within heading 8471 is appropriate.


The ECM 2700 color monitor is classifiable within subheading 8471.92.40, HTSUSA, which provides for display units dutiable at 3.7 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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