THE PRODUCT IS A SMART DISPLAY UNIT. IT IS A MONITOR USED IN CONJUNCTION WITH AN IN-FLIGHT ENTERTAINMENT SYSTEM ON A COMMERCIAL AIRCRAFT. IT PROVIDES THE PASSENGER WITH A MEANS OF RECEIVING VIDEO AND AUDIO ENTERTAINMENT CONTENT AS WELL AS INCORPORATING ADDITIONAL DATA PROCESSING FUNCTIONALITY, SUCH AS MPEG DECODING, A CREDIT CARD READER, TOUCH SCREEN INTERFACE ETC. THE DATA IS RECEIVED VIA AN ETHERNET INTERFACE FROM THE IN-FLIGHT ENTERTAINMENT SYSTEMS HEAD-END EQUIPMENT. THE UNIT RUNS ON 38 VDC. PROVIDES INTERFACE TO A DVD PLAYER WITH COMPOSITE VIDEO OR S-VIDEO INPUT.

THIS SMART DISPLAY UNIT IS CLASSIFIED TO COMMODITY CODE 8528599090 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8528. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. SECTION AND CHAPTER NOTES SECTION XVI COVERS " MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES." CHAPTER NOTE 5 (D) STATES "HEADING 8471 DOES NOT COVER THE FOLLOWING WHEN PRESENTED SEPARATELY, EVEN IF THEY MEET ALL OF THE CONDITIONS SET FORTH IN NOTE 5 (C)". CHAPTER NOTE 5 (D) (5) "MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS." HARMONISED SYSTEM EXPLANATORY NOTES NOTE (B) TO HEADING 8528 STATES THAT THE HEADING COVERS " MONITORS OTHER THAN THOSE OF A KIND SOLELY OR PRINCIPALLY USED IN AN AUTOMATIC DATA PROCESSING SYSTEM OF HEADING 84.71.... THESE MAY BE IN THE FORM OF CRT MONITORS OR FLAT PANEL DISPLAYS, E.G., LCD, LED, PLASMA." COMMISSION REGULATIONS COMMISSION REGULATION (EC) NO. 1172/2008 CLASSIFIES A PORTABLE DVD PLAYER COMPRISING A MONITOR WITH BUILT-IN DVD PLAYER TO HEADING 85285990.