&&The good at issue is a 24-inch, 4K LCD (liquid crystal display) picture monitor intended for use in production, editing, and broadcasting environments. This monitor is used for displaying images and videos on-set, in studio, and in other environments. It provides a high-grade picture quality and accurate color reproduction, which helps to ensure various aspects of an image/video is captured as intended. This monitor features an on-screen display menu that allows settings to be displayed and changed. It also has 30 custom pre-set channels where settings can be stored and loaded. It is equipped with speakers and various connectors, including: two 12G/6G/3G/HD-SDI connectors, two 3G/HD-SDI connectors, one HDMI, one Ethernet, and one audio output. Using a 10/100 LAN cable, the Ethernet connector enables the monitor to connect to a computer for firmware updates and field-programmable gate array (FPGA) updates. This monitor does not incorporate television reception apparatus.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.&&Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8528.52.00.00. This tariff classification number is incorrect.&&&&Heading 85.28 includes monitors and projectors, not incorporating television reception apparatus. The Explanatory Notes to this heading state that the monitors and projectors utilize different technologies, including LCD, and they may be capable of receiving a variety of signals from different sources. The subject good utilizes LCD technology and it does not incorporate television reception apparatus; therefore, it meets the terms of the heading.&&&&Subheading 8528.52 provides for monitors capable of directly connecting to and designed for use with an automatic data processing machine (ADPM) of heading 84.71. In order to meet the terms of this subheading, a monitor must meet two conditions. It must be: 1) capable of directly connecting to an ADPM and 2) designed for use with an ADPM. Although the subject monitor meets the first condition, it does not meet the second. The good at issue is designed for video recording devices of Heading 85.21; therefore, it does not meet the terms of Subheading 8528.52 and it falls under the residual Subheading 8528.59. Tariff Item 8528.59.30 provides for other monitors with a flat panel screen. The subject professional picture monitor has a flat panel screen; therefore, it is classified under 8528.59.30.00.