November 7, 2007 CBP Bulletin Notice on LCD Video Projector Lamp Assembly Unit
In the November 7, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 46), CBP published a notice revoking a classification ruling and treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking a ruling on the classification of LCD video projector lamp assembly units. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after January 6, 2007.
LCD video projector lamp assembly unit. The merchandise consists of LCD lamp projector units. The projector lamp units consist of a lamp cemented inside a glass housing, with a PCB and a wiring harness unit attached. The lamp projector units are exclusively designed for placement in, and solely used with, a multimedia projector. The lamp projects computer-generated images or images generated from a video source, such as a DVD player or satellite television receiver.
CBP is issuing HQ W967918 in order to revoke NY 814533, and reclassify the merchandise in HTS 8529.90.99 as: "parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: other, other, other," rather than in HTS 9405.40.60 as "lamps, lighting fittings including searchlights and spotlights and parts thereof, . . . other electric lamps and lighting fittings, of base metal."
CBP makes this change as a correction, to bring the classification into concurrence with two subsequent rulings on similar merchandise (HQ 963720 and HQ 964268). In accordance with these two rulings, CBP takes the position that these lamp assemblies are necessary components of a projector, necessary so that one may visualize the projected image. Moreover, these lamp assemblies cannot be used as lamps or in any fashion other than as a component of a projector. Video projectors are classified in heading 8528. Therefore, the lamp assembly, which is a part suitable for use solely or principally with video projectors, is classified in heading 8529. As such, the lamp assemblies are excluded from classification in heading 9405, by virtue of Chapter 94, note 1(f).
CBP now determines that, by application of GRI 1, the LCD lamp assembly units are classified in HTS 8529.90.99, which provides for: "Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Other."
new: 8529.90.99, duty-free; previous: 9405.40.60, 6%
(See ITT's Online Archives or 09/04/07 news, 07090435, for BP summary of proposed HQ W967918.)
November 7, 2007, CBP Bulletin (Vol. 41, No. 46) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/