United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954346 - HQ 0954483 > HQ 0954354

Previous Ruling Next Ruling



HQ 954354

October 1, 1993
CLA-2 CO:R:C:M 954354 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8540.30.00

Anthony J. Spatarella
Kanematsu USA Inc.
114 West 47th Street
23rd Floor
New York, New York 10036

RE: Character/Graphic Color Display; cathode-ray tube; Additional U.S. Rule 1(a); principal use; HRL 086929; high resolution data display cathode-ray tube; television cathode-ray tube

Dear Mr. Spatarella:

This is in response to your letter dated June 8, 1993, regarding the tariff classification of Matsushita's "Character/Graphic Color Display" under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Matsushita's "Character/Graphic Color Display" ("color display") is a high resolution color computer display with a face diagonal of 37 mm (14 inches). The submitted literature describes the color display as a high resolution color display tube assembly series M34KNZ080X05 which has 34CM-90 degree high color display tube assembly consisting of an in line color tube, a new ss type deflection yoke and a magnetic purity/conversion unit. The color display features self convergence (dynamic convergence correction not required) and has the internal tube components, which are factory-preset for optimum purity/convergence performance.

You contend that the color display is properly classified under subheading 8540.30.00, HTSUS, which provides for:

Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof...Other cathode-ray tubes....

ISSUE:

Is Matsushita's "Character/Graphic Color Display" classified under subheading 8540.30.00, HTSUS, as other cathode-ray tubes?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Additional U.S. Rule of Interpretation 1(a), HTSUS, state, in pertinent part:

In the absence of special language or context which otherwise requires--a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

Therefore, it is necessary to determine the use in the U.S. at, or immediately prior to, the date of importation, of goods of that class or kind to which the color display belongs.

In general, a cathode-ray tube is defined as: "An electron beam tube in which the beam, or beams, can be focused to a desired cross section on a surface and varied in position and intensity to produce a visible or otherwise detectable pattern. Unless otherwise stated, the term cathode-ray tube is reserved for devices in which the screen is cathodoluminescent and in which the output information is presented in the form of a pattern of light." See, The Glossary of Cathode-Ray Tube Terms and Definitions, Electronic Industries Association ("EIA") Publication No. 192. Cathode luminescence is defined as: "Luminescence produced by the bombardment of high-velocity electrons on a material in a vacuum that emits luminous energy." Id.

The House and Senate have stated:

Cathode-ray tubes are used in a variety of products including television receivers, monitors for television studios, monitors for security systems, certain types of data display terminals for automatic data processing uses, video games, oscilloscopes and terminals for work processing applications. Television picture tubes are a type of cathode-ray tube (emphasis added).

H.Rep. No. 100-40, 100th Cong., 1st Sess. 218 (1987); S. Rep. No. 100-71, 100th Cong., 1st Sess. 156 (1987). The disparities between consumer television cathode-ray tubes and high resolution data display cathode-ray tubes are a result of the different uses and functions they are designed to achieve, which is manifested in the structural design differences. For instance, data display cathode-ray tubes are designed to display stationary text at a distance of 18 to 24 inches, which necessitates legibility, high contrast, and accuracy. Consumer television cathode-ray tubes (picture tubes) are designed to display moving images at a distance of 6 feet, and focus on low cost, brightness and clarity.

In Headquarters Ruling Letter (HRL) 086929 dated January 31, 1991, we delineated attributes which should be considered for classification under the provision encompassing high resolution data display cathode-ray tubes:

1) A monochrome tube having a phosphor other than white. However, white phosphor cathode-ray tube's may be either type of cathode-ray tube and a more in-depth analysis must be made.

2) Color tubes with extremely long persistence (LP) phosphors (produces smear, ghost, tail, etc., in television images, and thus would not be used in consumer television cathode-ray tubes).

3) Monochrome and color cathode-ray tubes having electron guns optimized for small spot size as compared to standard consumer television cathode-ray tubes of the same size.

4) Monochrome tubes with electron guns having an inherent beam current limitation such as 50 microamperes maximum, and color tubes with electron guns having an inherent beam current limitation such as 200 microamperes maximum. (although, smaller televisions may operate at this rate).

5) Monochrome tube gun elements which include electrostatic deflection plates not present in electromagnetically deflected systems.

6) A cathode-ray tube that cannot be used for viewing images, or having special components mounted or laminated to the faceplate so that standard television images are not viewable.

7) Cathode-ray tubes with a shadow mask aperture of .31 mm or smaller.

8) High price compared to similar sized screens used for consumer television cathode-ray tubes.

These attributes, either taken together or separately should be used in determine whether a cathode-ray tube is intended to be a consumer television picture tube or a high resolution data display cathode-ray tube. It should be noted that the above attributes are based upon the best information available at this time, and will, in all probability, need to be revised again in the course of technological advancement.

Based on an examination of the above attributes, we are of the opinion that the color display meets the criteria for a high resolution data display cathode-ray tube, therefore, it is properly classified under subheading 8540.30.00, HTSUS, as other cathode-ray tubes.

HOLDING:

Matsushita's "Character/Graphic Color Display" is classified under subheading 8540.30.00, HTSUS, as other cathode-ray tubes which is dutiable at the Column 1 rate of 6 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling