HQ 957320 - Toshiba Tos Colorvision; HQ 955448 - United States International Trade Commision Rulings

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HQ 957320

January 12, 1995

CLA-2 CO:R:C:M 957320 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.80.95

Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: Toshiba Tos Colorvision; HQ 955448

Dear Ms. Friedman:

This is in response to your letter of November 10, 1993, on behalf of Toshiba American Consumer Products, Inc., concerning the classification of the Toshiba Tos Colorvision under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of the Toshiba Tos Colorvision, which is a large outdoor screen used to display video, still pictures, computer graphics, and text in real time. The merchandise is generally used in outdoor arenas and other sporting event facilities. The merchandise as imported consists of the color display system, including its sound capabilities. However, it does not include the operator control room which is necessary for its operation.

The color display system consists of 1 inch x 1 inch colored high-brightness discharge (CHD) tube-shaped light bulbs, arranged in a matrix of reds, blues, and greens and different gradations of brightness. These tubes are then grouped into modules of 64, creating a 1 foot x 1 foot unit that is the core element making up the Tos Colorvision screen. The number of units which are used depends on the size of the screen which is desired, usually ranging from 18 feet x 24 feet and larger.

The individual light bulb uses four elements to produce the three colors, which provides for brighter and more vivid colors. The bulb's dome-shaped surface minimizes the effect of inadequate ambient brightness, and produces a picture with much higher contrast, operating on lower wattage and utilizing less electricity.

After importation into the U.S., the screen will be united with an operator control system, which will contain a mini-computer capable of feeding different data from more than one terminal at a time. Optical fibers will link the mini-computer and the display screen, allowing for high speed digital communication of different features.

The subheading under consideration is as follows:

8543.80.95: [e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther:
[o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3.9 percent ad valorem.

ISSUE:

Whether the Toshiba Tos Colorvision is classifiable under subheading 8543.80.95, HTSUS, as an electrical machine, not specified elsewhere under chapter 85, HTSUS.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In HQ 955448, dated February 23, 1994, we dealt with the classification of the Mitsubishi Diamond Vision Mark III HC full-color outdoor video display system (Mark III), which was also designed for use in sporting event facilities. The Tos Colorvision is similar to the Mark III in size and operation, except that the Mark III utilized cathode ray tube (CRT) lighting elements. In HQ 955448, we held that the Mark III was classifiable under subheading 8543.80.95, HTSUS, as it was not classifiable elsewhere under the HTSUS.

Because the Tos Colorvision is so similar in operation to the Mark III, it is our position that it is also classifiable under subheading 8543.80.95, HTSUS.

HOLDING:

The Toshiba Tos Colorvision is classifiable under subheading 8543.80.95, HTSUS, as an electrical machine, not specified elsewhere under chapter 85, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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