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NY 814533

CLA-2-94:S:N:N3:227 814533


TARIFF NO.: 9405.40.6000

Mr. John Hanson
Epson America, Inc.
20770 Madrona Avenue
Torrance, CA 90503-3777

RE: The tariff classification of an electric lamp unit from Japan.

Dear Mr. Hanson:

In your letter dated August 22, 1995, you requested a tariff classification ruling.

The sample submitted is a lamp assembly for a LCD video projector, item number 1023661, which measures approximately 4 inches high by 4 inches wide. It consists of a 150 watt metal halide lamp that is partially enclosed in an open sided metal frame. It is noted that the electrical connection for the lamp is made by wire via the attachment of two connectors on the frame. It is stated that this lamp assembly can be utilized on multi-media projectors as well as video projectors.

You claim that the subject merchandise is more properly identified as an ADP display unit part and should be classified under subheading 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of automatic data processing machines, or alternatively under subheading 8539.39.0060, HTS, which provides for other discharge lamps, other than ultraviolet lamps.

In support of classification under subheading 8473.30.5000, HTS, you note that LCD video projectors have previously been classified as display units under subheading 8471.92.3000, HTS, and, therefore, the lamp unit in question, being a display unit part, should be classified under the subheading which provides for such parts. Despite the connectors and framework, it has been determined that the instant article is essentially a lamp, noting its value and function, which is more than just a part of a display unit, thereby precluding classification under subheading 8473.30.5000. Moreover, this unit of electrical wiring with connectors creates a lamp that is more specifically covered under heading 9405, HTS, therefore also precluding consideration of classification under heading 8539, HTS, which only provides for bulbs.

The applicable subheading for this lamp assembly, item number 1023661, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. The rate of duty will be 7.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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