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HQ 955082


January 26, 1994

CLA-2 CO:R:C:G 955082 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8540.30.00

Ms. Deborah A. Gross
Manager, Customs Department
North American Philips Corporation
100 East 42nd Street
New York, N.Y. 10017

RE: ADP Cathode-Ray Tube Monitor Displays; Color Video Display and Character/Graphic Display Tubes; CRT; HQ 067255; HQ 086929; HQ 955107; HQ 954354

Dear Ms. Gross:

This is in reply to your letter of September 7, 1993, requesting the classification of ADP Cathode-Ray Tube Monitor Displays, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise in question is ADP Cathode-Ray Tube ("CRT") Monitor Displays (model numbers M34JPS77X, M34JPS77X69, M34JPM70X69, M34JPM70X69A, M34JPM70X, and M34JPM00X51). You state that these monitor displays are designed for use as ADP displays and will not be used for television viewing. This is because the picture produced by these displays are considered to possess inferior colorimetry for television viewing (due to the lower color temperature generated in these CRTs). Furthermore, the mask pitch of the instant monitors differs greatly from that of color televisions. Television mask pitch ranges between .7-.9, whereas, the instant monitors have a mask pitch of .2-.3.

Additionally, you state that the instant monitor CRTs generate a high resolution/low light output, while color televisions are designed for lower resolution/higher light output.

ISSUE:

Are the instant ADP cathode-ray tube monitor displays properly classified under subheading 8540.11.00, HTSUS, which provides for:

"[t]hermonic, cold cathode or photocathode tubes...: [c]athode- ray television picture tubes, including video monitor cathode-ray tubes: [c]olor," or under subheading 8540.30.00, HTSUS, which provides for: "[t]hermonic, cold cathode or photocathode tubes...: [o]ther cathode-ray tubes?"

LAW AND ANALYSIS:

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:

CRTs 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 word processing applications. Television picture tubes are a type of CRT. (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 Additional U.S. Rules of Interpretation state, in pertinent part:

1. In the absence of special language or context which otherwise requires--

(a) 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 United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the instant CRTs belong.

The disparities between consumer television CRTs and high resolution data display CRTs 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 CRTs are designed to display stationary text at a distance of 18 to 24 inches, which necessitates legibility, high contrast, and accuracy. Whereas, consumer television CRTs (picture tubes) are designed to display moving images at a distance of 6 feet, and focus on low cost, brightness, and clarity.

In HQ 067255, dated March 21, 1983, Customs established some parameters for delineating between television picture tubes and ADP CRTs, under the TSUS. However, we agree that these parameters must now be revised to reflect changes in technology.

In HQ 067255, we recognized the difficulty in establishing standards to delineate between these two classes of CRTs with the rapid advancement of technology. However, cathode-ray tubes possessing any of the following attributes should be considered for classification under the provision encompassing high resolution data display CRTs:

1. A monochrome tube having a phosphor other than white. However, white phosphor CRTs may be either type of CRT 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 CRTs).

3. Monochrome and color CRTs having electron guns optimized for small spot size as compared to standard consumer television CRTs 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 electro-magnetically deflected systems.

6. A CRT that can not be used for viewing images, or having special components mounted or laminated to the faceplate so that standard television images are not viewable.

7. CRTs with a shadow mask aperture of .31mm or smaller.

8. High price compared to similar sized screens used for consumer television CRTs.

Thus, these factors, either taken together or separately can be utilized in determining whether the CRT is intended to be a consumer television picture tube or a high resolution data display CRT. We would like to emphasize that these guidelines 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.

The instant North American Philips Corporation ADP cathode- ray tube monitor displays meet the criteria for a high resolution data display CRT, i.e., they have high resolution (.2-.3 mask pitch) and low light output (inferior colorimetry as compared to color televisions). Therefore, they are properly classifiable under subheading 8540.30.00, HTSUS, which provides for: "[t]hermonic, cold cathode or photocathode tubes...: [o]ther cathode-ray tubes." For holdings regarding similar merchandise see: HQ 954354, dated October 1, 1993, HQ 955107, dated January 11, 1994, HQ 086929, dated January 31, 1991.

HOLDING:

The North American Philips Corporation ADP cathode-ray tube monitor displays (model numbers M34JPS77X, M34JPS77X69, M34JPM70X69, M34JPM70X69A, M34JPM70X, and M34JPM00X51) meet the criteria set out above for high resolution data display CRTs, and are therefore properly classifiable under subheading 8540.30.00, HTSUS, which provides for: "[t]hermonic, cold cathode or photocathode tubes...: [o]ther cathode-ray tubes." The rate of duty is 6% ad valorem.

Sincerely,

John Durant, Director

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