CLA-2-90:OT:RR:NC:1:114

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of an LCD Assembly from Japan

Dear Mr. Heck:

In your letter dated January 30, 2009, you requested a tariff classification ruling.

The LCD assembly, part number WK464700, consists of an LCD (EDMMR03Y00) and a connector assembly. It is used in the DTXtreme III Drum Trigger module which is an electronic percussion system.

The information that you provided to this office with your letter shows that the LCD assembly, part number WK464700, contains the drive electronics (IC’s) in its imported condition. The LCD assembly has more than an eighty character display capability and its function, as a display, is not limited to signaling. Also, the LCD assembly is not a touch screen; it contains no switches.

The applicable subheading for the LCD assembly, part number WK464700, will be 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, flat panel displays other than for articles of heading 8528. The rate of duty will be free.     

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 Barbara Kiefer at (646) 733-3019.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division