CLA-2-:OT:RR:NC:N4:414
TARIFF NOS.: 9013.80.9000; 8529.90.8800
Mr. Sergio Langarica
Sony Electronics, Inc.
16530 Via Esprillo
MZ: 7180
San Diego, CA 92110
RE: The tariff classification of a Liquid Crystal Display Module/Panel and a Box Module for a Flat Panel Television
Dear Mr. Langarica:
In your letter dated December 20, 2012 you requested a tariff classification ruling.
The items are television subassemblies referred to as a Liquid Crystal Display (LCD) Module/Panel and a Box Module. Both are subassemblies for a Sony flat panel television. Your letter states that they will be used for television assembly and repair processes. The LCD Module/Panel will be imported from China and the Box Module will be imported from Malaysia. The products will be imported separately from each other, in different shipments and with separate invoicing.
The LCD Module/Panel is composed of the LCD panel, which is an active matrix type 42.0 inch diagonal color TFT (thin film transistor) LCD with 1920 by 1080 pixels, and the drive electronics circuitry, the backlight unit, and the aluminum bezel and upper plastic rear cover. In its condition as imported, it is called the LCD Module or the LCD Panel Assembly.
The LCD Module will not be capable of receiving or processing a broadcast television signal or other types of video or audio signals because it lacks a tuner. The tuner as well as the video and audio signal receiving and processing boards are in the Box Module.
The LCD Module requires two power inputs, one to power the LCD electronics and to drive the TFT array and liquid crystal in the LCD Panel. The other is to power the back light unit. In its condition as imported, the LCD Module does not contain a power supply.
The Box Module consists of printed circuit boards for the reception and processing of the television, video and data signals; and the main board, which includes the video processing and amplification systems, the tuner, and the audio detection and amplification functions. In addition, it contains the televisions cosmetic lower rear cover, brackets, and the sound speakers. Furthermore, it has a side panel made up of a printed circuit board assembly with control buttons for the power, volume, channels, and input selector. It also includes the connectors that receive analog NTSC, digital ATSC, video NTSC, component, HDMI, and MHL signals. This Box Module does not contain a power supply or a screen.
In your request, you express the opinion that the Box Module is properly classified under the subheading 8529.90.0300, HTSUS, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Entered with components enumerated in additional U.S. note 4 to this chapter. However, the Box Module is beyond the scope of printed circuit boards and ceramic substrates. Therefore, this office believes that this Box Module is more specifically classified as other parts of television receivers consisting of subassemblies for color television receivers, containing two or more printed circuit boards (8529.90.8800, HTSUS).
The applicable subheading for the LCD Module/Panel will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liquid crystal devices not constituting articles provided for more specifically in other headings; Other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the Box Module will be 8529.90.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Of television receivers: Subassemblies, for color television receivers, containing two or more printed circuit boards or ceramic substrates with components assembled thereon, except tuners or convergence assemblies: Entered with components enumerated in additional U.S. note 4 to this chapter. The rate of duty will be 4 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 Barbara Kiefer at (646) 733-3019 regarding classification under 9013.80.9000, HTSUS and National Import Specialist Lisa Cariello at (646) 733-3014 regarding classification under 8529.90.8800, HTSUS.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division