CLA-2-85:OT:RR:NC:1:110
Mr. Andy Palencia
Kanematsu USA Inc.
543 W. Algonquin Rd.
Arlington Heights, IL 60005
RE: The tariff classification of a glass touch panel from Japan.
Dear Mr. Palencia:
In your letter dated February 24, 2009, you requested a tariff classification ruling.
The merchandise under consideration is a resistive analog touch panel, identified as ATP7-08PF01. A sample of the touch panel was submitted with your ruling request and will be returned to you.
The submitted sample measures approximately 7 inches wide by 4¼ inches tall with a thickness of less than ? of an inch. This touch panel is comprised of two glass panels with anti-reflective coatings on one side and conductive layers of Indium Tin Oxide (ITO) on the other side; they are bonded together with the ITO sides facing each other separated by dot spacers. In between the two panels are four conductors connected to a flexible printed wiring board (PWB) creating four discrete touch switches. Designed for placement over a Liquid Crystal Display (LCD), this panel provides a touch sensitive switching device by utilizing resistive touch screen technology. When a user touches the glass panel, the two conductive layers make contact completing an electrical circuit.
In your letter you suggest classification under 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS), as a flat panel display. However, the analog touch panel is not a flat panel display, there is no liquid crystal material or any electronics present to produce an image. It is principally used as a switching device for electricity, and is a good included in the class or kind of merchandise described in heading 8537, HTSUS.
The applicable subheading for the resistive analog touch panel (ATP7-08PF01) will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division