Digital cinema projector classification under customs law confirmed for digital projection equipment, not film-based cinematographic projectors.

Digital cinema projectors using DLP technology and receiving encrypted digital content through a cinema server were classified under tariff item 85286900 of the First Schedule to the Customs Tariff Act, 1975. Applying Rule 1 of the General Rules for Interpretation and the Explanatory Notes, the authority held that Heading 9007 covers cinematographic projectors using physical film reels and a mechanical film movement system, which did not match the imported goods. It also rejected classification as projectors principally for use with an automatic data processing machine under heading 8471. The article therefore supports classification under tariff item 85286900 rather than tariff item 90072090.

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Issues: Whether a digital cinema projector is classifiable under tariff item 85286900 of the First Schedule to the Customs Tariff Act, 1975, or under tariff item 90072090 as a cinematographic projector.

Analysis: Classification was determined under Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, by reference to the terms of the headings and the relevant Explanatory Notes. The goods were found to be digital cinema projectors using DLP technology, receiving encrypted digital content through a cinema server and used principally for projection of movies in theatres. They were held not to be cinematographic projectors of Heading 9007, because Heading 9007 contemplates projection from physical film reels through a mechanical film movement system. The goods were also held not to be projectors designed principally for use with an automatic data processing machine of heading 8471, so tariff item 85286200 was rejected.

Conclusion: The digital cinema projector was held classifiable under tariff item 85286900 of the First Schedule to the Customs Tariff Act, 1975, and not under tariff item 90072090.

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