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HQ W967918




October 16, 2007

CLA-2 OT:RR:CTF:TCM W967918 ARM

CATEGORY: CLASSIFICATION

TARIFF NO.: 8529.90.99

Suzanne I. Offerman
Baker & McKenzie LLP
1114 Avenue of the Americas

New York, NY 10036

RE: Reconsideration of NY 814533

Dear Ms. Offerman:

This is in response to your colleague’s letter, dated September 27, 2005, on behalf of Epson America, requesting reconsideration of New York (NY) Ruling Letter 814533, dated September 19, 1995, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a LCD projector lamp unit, imported from Japan. You have since informed Customs and Border Protection (“CBP”) that you are now the assigned attorney to this case.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the August 22, 2007, in Volume 41, Number 35, of the CUSTOMS BULLETIN, proposing to revoke New York (NY) Ruling Letter 814533, dated September 19. 1995, and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to this notice.

FACTS:

The merchandise consists of LCD lamp projector units. The projector lamp units consist of a lamp, cemented inside a glass housing. Attached to the lamp is a housing, PCB and a wiring harness unit. The lamp projector units are exclusively designed for placement in, and solely used with, a multimedia projector. The lamp projects computer-generated images or images generated from a video source, such as a DVD player or satellite television receiver.

ISSUE:

Are these LCD lamp projector units specialized lamps of heading 9405, HTSUS, or parts of a multimedia projector of heading 8529, HTSUS?

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 thorugh 6 may be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the HTSUS at the international level. The ENs, although not dispositive, are used to determine the proper interpretation of the HTSUS by providing a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:

8529.90 Other:

Other:

8529.90.99 Other . . .

9405 Lamps and lighting fitting including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:

9405.40 Other electric lamps and lighting fittings:

Of base metal:

9405.40.60 Other . . .

Chapter 94, Note 1(f) states that the chapter does not cover “lamps or lighting fittings of Chapter 85.” In HQ 964268, dated October 19, 2001, citing HQ 963720, dated December 19, 2000, we found that substantially similar merchandise was indeed classified in Chapter 85 as a part of a machine classified in headings 8525 to 8528, HTSUS.

The instant lamp assembly units are similar to those found in HQ 964268 in that they are solely used in a multimedia machine, most often a video projector or the like. These lamp assemblies are necessary components of a projector so that one may visualize the projected image. Moreover, these lamp assemblies cannot be used as lamps or in any fashion other than as a component of a projector. Video projectors are classified in heading 8528 (see HQ 964043, dated July 25, 2000, and HQ 964159, dated July 25, 2000, classifying LCD projectors in heading 8528, HTSUS). Therefore, the lamp assembly, which is a part suitable for use solely or principally with video projectors, is classified in heading 8529, HTSUS. As such, the lamp assemblies are excluded from classification in heading 9405, HTSUS, by virtue of Chapter 94, note 1(f).

HOLDING:

By application of GRI 1, LCD lamp assembly units are classified in heading 8529, HTSUS, specifically subheading 8529.90.99, HTSUS, which provides for: “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Other.”

EFFECT ON OTHER RULINGS:

NY 814533 is revoked. HQ rulings 963720 and 964268 are affirmed.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director

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