CLA-2-85:OT:RR:NC:1:110
Mr. Barry Stark
Hitachi America, Ltd.
50 Prospect Avenue
Tarrytown, NY 10549
RE: The tariff classification of a control panel from Japan.
Dear Mr. Stark:
In your letter dated February 19, 2010, you requested a tariff classification ruling.
The merchandise under consideration is Hitachi America Part Number 451661, LCD Panel Assembly. A sample of the panel assembly was provided with your ruling request and will be returned to you.
The LCD Panel Assembly consists of a Monochrome Liquid Crystal Display (LCD) measuring approximately 9 inches wide by 4 inches high with attached printed circuit board (PCB) populated with active and passive components and mounted within a metal frame behind a clear resistive touch panel of equal size. This panel assembly is secured to a metal bracket which is fastened to the front panel of a Hitachi Industrial PB Series Continuous Ink Jet Printer. The front panel is made of heavy gauge metal measuring approximately 15½ inches wide by 10¾ inches high and featuring four LEDs (Light Emitting Diodes) for indicating system status (i.e. power, warning, fault and ready).
The resistive touch panel is an analog touch panel utilizing two conductive metallic layers held apart by spacers uniformly arranged into a grid pattern with multiple contact points creating direct touch buttons. When the panel is touched, the two conductive layers make contact completing an electrical circuit at that point. This contact causes a change in the electrical current which is registered as a touch event and sent to a controller for processing. This assembly is the control panel for all printer functions. The LCD display provides the user a view of the various control functions available.
In your letter you suggest classification of the LCD Panel Assembly under subheading 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings. Based on our understanding of the merchandise, the resistive touch panel is a good of heading 8537, HTSUS. It meets the terms of the heading in that it is for the control of electricity and contains multiple touch switches of heading 8536, HTSUS. The LCD portion of the assembly is used for display purposes only. The LCD is integral to the operation of the resistive touch panel’s control function covered by heading 8537, HTSUS. The resistive touch panel is principally used for the control of electricity, and is a good included in the class or kind of merchandise described in heading 8537, HTSUS.
The applicable subheading for the LCD Panel Assembly, Hitachi America Part Number 451661, 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 percent 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