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HQ 952026

July 23, 1992

CLA-2 CO:R:C:M 952026 AJS


TARIFF NO.: 9010.30.00

Mr. Walter T. Brown
Customs Import Specialist
Transportation & Insurance Dept.
Tomen America Inc.
1285 Avenue of the Americas
New York, NY 10019

RE: Optical screen for rear projection television; fresnel screen; lenticular screen; projection screen; Heading 8529; EN 90.10 (III); H. Conf. Rep. No. 576; Chapter 90, note 2(a).

Dear Mr. Brown:

Your letter of April 30, 1992, requesting the tariff classification of optical screens for rear projection televisions within the Harmonized Tariff Schedule of the United States (HTSUS), has been referred to this office for reply.


The subject merchandise are optical screens for rear projection televisions. A television image is projected onto the screens by projection lenses via a reflecting mirror, and then viewed on these screens. One of the screens is a fresnel screen (clear) and the other is a lenticular screen (black stripe). They are both constructed of acrylic resin in Japan.


Whether the subject screens are properly classifiable within heading 8529, HTSUS, which provides for parts suitable for use solely or principally with the apparatus of headings 8525 to 8528; or within heading 9010, HTSUS, which provides for projection screens.


Heading 9010, HTSUS, provides for projection screens. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that these screens are used in cinemas,
schools, lecture rooms, etc. EN 90.10 (III), p. 1475 (1992). They include projection screens for three-dimensional presentation and portable screens. EN 90.10 (III). Furthermore, these screens are often made of sheets of plastic. EN 90.10 (III). The subject optical screens satisfy these descriptions. They are made of sheets of plastic and used to receive a projected television image. While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we consider the above ENs instructive for determining that the subject optical screens satisfy the terms of heading 9010, HTSUS. More specifically, the screens are described within subheading 9010.30.00, HTSUS, which provides for projection screens.

Heading 8529, HTSUS, provides for parts suitable for use solely or principally with the apparatus of headings 8525 to 8528. Projection televisions are apparatus of heading 8528, HTSUS, and the subject screens would appear to be a part suitable for use solely or principally with these types of televisions. The relative legal notes state that parts which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 are in all cases to be classified in their respective headings. Chapter 90, note 2(a). As discussed previously, heading 9010 is a respective heading for the subject screens. Consequently, even if the subject screens are suitable for use solely or principally with projection televisions, they are precluded from classification within heading 8529, HTSUS, by the operation of the above legal note.


The optical screens are classifiable within subheading 9010.30.00, HTSUS, which provides for projection screens, currently dutiable at the General Column 1 rate of 4 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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