&&The good at issue is a 75-inch, LCD (liquid crystal display) monitor intended for use in retail, corporate, and educational environments. It is equipped with the following connectors: one composite video input, four HDMI, two USB, one Ethernet, one analog audio input, one digital audio output, and one RS-232C. It also has built-in speakers and comes with a remote control. It incorporates a system on a chip (SoC), which is an integrated circuit on a single chip that contains key computer components, including a central processing unit, memory, etc. The chip runs the Android TV operating system, a version of Google’s Android OS specifically designed for use on television screens. This configuration allows users to integrate their preferred remote/content management system enabling them to manage and control their content without the need for a dedicated set-top box, media player or personal computer. It also features 32GB of internal storage, WI-FI, integrated wireless LAN connection and built-in Chromecast/Apple AirPlay. 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 subject monitor has an integrated system on a chip which enables it to operate without the need for a dedicated set-top box, media player or PC. This feature is also highlighted in the product’s brochure. Based on the marketing material and device’s features, this BRAVIA professional display is not designed for use with an ADPM; 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 display monitor has a flat panel screen; therefore, it is classified under 8528.59.30.00.