CLA-2 OT:RR:CTF:TCM H256544 EGJ
TARIFF NO: 9013.80.70
Port Director
U.S Customs and Border Protection
5600 Pearl Street
Rosemont, IL 60018
Attn: Jeffrey Kiekenbush, Senior Import Specialist
RE: Internal Advice Request: Tariff classification of a TFT LCD Module for an Automobile Instrument Cluster
Dear Port Director:
This letter is in reply to your request for Internal Advice (IA), initiated by a letter dated May 15, 2014, by counsel for Kyocera Industrial Ceramics Corporation (Kyocera). At issue is the tariff classification of a thin film transistor (TFT) liquid crystal display (LCD) module designed for use in an automobile instrument cluster by U.S. Customs and Border Protection (CBP) under the Harmonized Tariff Schedule of the United States (HTSUS). In an email dated December 23, 2015, counsel for Kyocera provided additional information pertaining to this IA request.
FACTS:
The TFT LCD module, Kyocera part number T-55296 GD035ZL-LW-ACN, is a 79.2 x 66 x 10.7 mm display used in the instrument cluster of a Chevrolet Camaro. Once it is installed into the dashboard of the motor vehicle, the driver can switch between different settings to view different vehicle information on the display. The types of information available for display include tire pressure, oil life, trip odometer, coolant temperature, average vehicle speed, and OnStar® Turn-by-Turn guidance.
According to Kyocera, the TFT LCD module is made to order per customer specifications. It is not used in any other application.
Kyocera made several entries of the subject merchandise between August 2013 and early 2014. All of the entries have since liquidated, and Kyocera has not filed any protests with regard to the instant merchandise.
ISSUE:
What is the classification of the TFT LCD module for the automobile instrument cluster under the HTSUS?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Under GRI 6, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The HTSUS provisions at issue are as follows:
8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
Other monitors:
8528.51 Of a kind solely or principally used in an automatic data processing system of heading 8471:
* * *
Projectors:
8528.61 Of a kind solely or principally used in an automatic data processing system of heading 8471:
* * *
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof:
9013.80 Other devices, appliances and instruments:
9013.80.70 Flat panel displays other than for articles of heading 8528, except subheadings 8528.51 or 8528.61.
9013.80.90 Other.
* * *
It is undisputed that the TFT LCD module is properly classified at the six-digit level under subheading 9013.80, HTSUS. However, the question remains whether the TFT LCD module is properly classified as a flat panel display for certain devices under subheading 9013.80.70, HTSUS, or whether it falls to be classified as an “other” device of subheading 9013.80.90, HTSUS.
According to Kyocera, the TFT LCD module is made to order per customer specifications. It can only be used in the automobile instrument cluster of a Chevrolet Camaro; it cannot be used in other applications. The automobile instrument cluster at issue performs numerous functions, including use as a trip odometer, speedometer, fuel gauge, tire pressure gauge, and GPS display device. CBP has issued rulings on similar automobile instrument clusters, and has classified them according to the functions that they perform. See, e.g. New York Ruling Letter (NY) N055207, dated April 15, 2009 (classified instrument cluster as radio reception apparatus under heading 8527, HTSUS), NY R00306, dated April 27, 2004 (classified instrument cluster as radio navigational aid apparatus of heading 8526, HTSUS), and NY I80673, dated May 8, 2002 (classified instrument cluster as an indicator panel under heading 8531, HTSUS).
The instant TFT LCD module is not designed for use with monitors or printers of heading 8528, HTSUS. Rather, it is designed for use in an automobile instrument cluster which is classifiable according to the functions which it performs. As the TFT LCD module will not be installed into an article classifiable under heading 8528, HTSUS, it is properly classified as a flat panel display of subheading 9013.80.70, HTSUS.
HOLDING:
By application of GRI 1 and GRI 6, the TFT LCD module for the automobile instrument cluster is classified under subheading 9013.80.70, HTSUS. The 2016 column one, general rate of duty is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the U.S. International Trade Commission’s website at www.usitc.gov.
You are to mail this decision to the Internal Advice requester no later than 60 days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel and the public on the CBP website located at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division