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NY B80480

January 7, 1997

CLA-2-84:RR:NC:MA:110 B80480


TARIFF NO.: 8471.60.3000; 8524.39.0000

Ms. Susan A. Lusk
Davis Co.
8 Lake St., Box 128
Rouses Point, N.Y. 12979-1029

RE: The tariff classification of display projectors from Norway.

Dear Ms. Lusk:

In your letter dated November 7, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves display projectors which are known as the Powerbeam I, Powerbeam II, Powerbeam III which are LCD (liquid crystal display) projectors, and the Powerbeam IV and Powerbeam V which are DLP (digital light processing) display projectors. While these are data and video projectors, the principal use of all models would appear to be with computer peripherals to display computer data and graphics.

These multimedia projectors act as automatic data processing (ADP) peripherals which display the data which would normally be seen on a computer monitor. Through the use of these projectors, the information is displayed on large screens. The Powerbeam I, II and IV have a resolution of 640 by 480 pixels, allowing them to project VGA standard text and graphics. The Powerbeam III and V are higher resolution at 800 by 600 pixels, allowing them to project SVGA text and graphics.

All models incorporate controller technology which analyzes computer video signals and automatically adjusts the projector's frequencies to accommodate the data rate from various computers. Included with all models is cabling to connect VGA systems and computers, a computer mouse, and software hard-coded on the PCB, and computer software.

These Powerbeam display projectors appear to incorporate the design characteristics which are common to the display units used with automatic data processing (ADP) applications. Noting Legal Note 5(B) to Chapter 84 of the Harmonized Tariff Schedule (HTS), the Powerbeam projectors noted above meets the definition of a "unit" of an ADP system. These display projectors are comparable to the LCD video projectors noted in HQ 956283, NY 802874, and NY Ruling Letter A81603. The software would be separately classified as indicated in Legal Note 6 to Chapter 85 of the HTS.

The applicable subheading for the Powerbeam I, Powerbeam II Powerbeam III LCD display projectors, and the Powerbeam IV and Powerbeam V DLP display projectors will be 8471.60.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for display units, without cathode ray tube (CRT), having a visual display diagonal not exceeding 30.5 cm. The rate of duty will be free.

The applicable subheading for the software discs, if in laser disc form, will be 8524.39.0000, HTS, which provides for other recorded media for sound or other similarly recorded phenomena. The rate of duty will be 3.7 percent ad valorem.

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 212-466-5490.


Robert B. Swiersupski
Chief, Metals & Machinery Branch

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