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NY K83221




March 2, 2004
CLA-2-84:RR:NC:1:110 K83221

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.4580

Mr. James F. O’Hara
Stein Shostak Shostak & O’Hara
515 S. Figueroa St., Suite 1200
Los Angeles, CA 90071-3329

RE: The tariff classification of gas plasma display panels from Japan.

Dear Mr. O’Hara:

In your letter dated February 12, 2004, on behalf of your client Pioneer Electronics (USA) Inc. you requested a tariff classification ruling.

The merchandise under consideration is two Pioneer Plasma Display Panels, Models PDP-504CMX and PDP-434CMX. The two models are identical in every way with the exception of the viewing area. The PDP-504CMX has a viewing area that measures approximately 50” diagonally while the PDP-434CMX has a viewing area that is approximately 43” diagonally. These two models are the newer versions of the Pioneer Plasma Display Models PDP-503CMX and PDP-433CMX classified in HQ 966025 dated July 22, 2003 and HQ 966627 dated September 5, 2003 respectively. These two models were also identical in every way with the exception of their viewing areas. The PDP-503CMX in HQ 966025 had a viewing area of approximately 50” diagonally while the PDP-433CMX had a viewing area of approximately 43” diagonally. The two displays classified in the HQ rulings are identical in most respects to the newer models with minor improvements in design.

In the previous two HQ rulings, Customs determined that the two displays were specifically engineered so as to be incapable of functioning as a video display at the time of importation by intentionally omitting the electronic components and software necessary for displaying video signals. Pioneer presented evidence to Customs satisfying this fact. Pioneer also demonstrated that in their imported condition these displays meet Chapter 84, Note 5(B). It was established to the satisfaction of Customs, that the displays were principally used in automatic data processing systems.

This ruling is based on evidence that the Pioneer Plasma Display Panel models PDP-504CMX and PDP-434CMX are suitable for use solely or principally with the machines of heading 8471. With regard to principal use, Additional U.S. Rule of Interpretation 1(a), HTSUS, provides that "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." Principal use can and does change. Generally, in order to determine principal use, U.S. Customs relies on the facts and these decisions are made on a case-by-case basis. It is noted that because of the variety of displays being produced and marketed, it is necessary to examine the characteristics of each display in order to establish its class and principal use.

After reviewing the comparison information presented with your ruling request, we are satisfied that the newer versions of the plasma displays in question have not changes significantly enough to change our opinion. Because the new PDP-504CMX and PDP-434CMX plasma display models will only accept computer signals as their earlier models, they are engineered to be more suited for use as an automatic data processing (ADP) system display. They are of a kind principally used in ADP systems.

The applicable subheading for the Pioneer Plasma Display Panels PDP-504CMX and PDP-434CMX will be 8471.60.4580, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof Input or output units Other: Display units: Other: Other: Other.” The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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