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May 5, 1999

CLA-2-85:RR:NC:MM:109 E80668


TARIFF NO.: 8540.40.0080

Mr. Richard J. Little
Assistant General Counsel
Mitsubishi Electronics America, Inc
5665 Plaza Drive
P.O. Box 6007
Cypress, CA 90630

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of certain Diamondtron aperture grill type color display tubes for high performance display monitors from Mexico; Article 509

Dear Mr. Little:

In your letter dated April 5, 1999, you requested a ruling on the status of certain Diamondtron aperture grill type color display tubes for high performance display monitors from Mexico under the NAFTA.

The merchandise is described in your letter as CRTs for computer monitors. The CRTs are being produced at the Mitsubishi Display Devices America, Inc.’s wholly owned maquiladora, Melco Display Devices Mexico, S. de R. L. de C.V. (MDDM) in Mexicali, Mexico. The CRTs are used in the production of computer monitors. MDDM’s manufacturing process is described in detail as follows: First, the aperture grill is produced and fixed to the front bare glass panel. Second is the screening process to affix the red, blue and green phosphors to the inside of the front panel. Third is the funnel preparation and bulb assembly. Fourth is the electric gun assembly and welding. Fifth, is the finishing process, which includes creating and sealing the vacuum, aging, testing, coating the glass surfaces, adjustment and packing. The components used in the Mexican manufacture of the CRT’s are primarily of Japanese origin but include other significant NAFTA and non-NAFTA origin components. A bill of materials with country of origin for the components was submitted. The CRTs are 17” and consist of the following models: Model M41KZV**X** and Model M41LPE**X**. The asterisks denote model variations. They have an aperture grill pitch of 0.25mm.

The applicable tariff provision for these aperture grill type display tubes will be 8540.40.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Data / graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm: Having a video display diagonal: Exceeding 36mm.” The general rate of duty will be 3 percent ad valorem.

General Note 12(t)/85.135, which applies to CRTs classified in tariff subheading 8540.40, states:

135. A change to subheadings 8540.40 through 8540.60 from any subheading outside that group, except from tariff item 8540.91.15.

Therefore, in order for the CRTs to qualify for NAFTA, the front panel assembly must be an originating material for NAFTA purposes. General Note 12(t)/85.138, which applies to front panel assemblies classified in tariff item 8540.91.15, states:

138. A change to tariff item 8540.91.15 from any other tariff item.

According to the information submitted, the front panel assembly will be manufactured in Mexico and each non-originating material will satisfy the changes in tariff classification required under the aforementioned note. Therefore, the front panel assembly is considered an originating material for NAFTA purposes.

Each of the non-originating materials used to make the cathode ray tube has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/85.135. The Cathode Ray Tubes, Model # M41KZV and Model # M41LPE will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-637-7048.


Robert B. Swierupski

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