us-cbp-cross-rulings-hq-955082•HQ 955082: ADP Cathode-Ray Tube Monitor Displays; Color Video Display and Character/Graphic Display Tubes; CRT; HQ 067255; HQ 086929; HQ 955107; HQ 954354
HQ 955082: ADP Cathode-Ray Tube Monitor Displays; Color Video Display and Character/Graphic Display Tubes; CRT; HQ 067255; HQ 086929; HQ 955107; HQ 954354
us-cbp-cross-rulings-hq-955082HQ 955082: ADP Cathode-Ray Tube Monitor Displays; Color Video Display and Character/Graphic Display Tubes; CRT; HQ 067255; HQ 086929; HQ 955107; HQ 954354Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
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:
-2-
"[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.
-3-
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.
-4-
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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