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BenQ America Corp. v. United States seeks to resolve the interesting question of how to differentiate between general purpose video monitors and monitors of data processing applications. The former products are classifiable in Heading 8528 while the latter are classifiable in 8471. At least they were in 2004 when this merchandise was entered. The tariff schedule has now changed.

Under the relevant version of the tariff schedule, monitors that were capable of receiving data signals only from the central processing unit of an automatic data processing machine, were deemed to be units of ADP systems in 8471. Other monitors that were capable of receiving signals from other sources, such as DVD players, were deemed to be video monitors of 8528. BenQ made a noble effort to apply a principal use, principal function argument based on the fact that 99% of the monitors were used in conjunction with a computer. The Court, however, did a careful and thorough analysis of the relevant legal notes and the commentary in the Explanatory Notes and rejected the argument. Instead, it found a bright line and applied it resulting in a victory for the United States.

Today, ADP monitors have been moved out of 8471 and expressly plunked down in 8528. Ignoring CRT-based monitors, the relevant language now reads:

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