CLA-2-90:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9013.80.9000
Ms. Sarah Cho
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of a Transparent Display from Korea
Dear Ms. Cho:
In your letter received on August 5, 2014, you requested a tariff classification ruling on a 47 inch transparent display, Model No. 47TS50MF. A sample of the display was furnished to this office. You also furnished a sample of the A/D box, but, you are not requesting a ruling on the A/D box. The transparent display and the A/D box are being returned to you.
Model No. 47TS50MF is similar to a standard liquid crystal display (LCD) with the key difference being that the backlight is removed in order to provide a see-through view of the transparent display. Model No. 47TS50MF is a color TFT-LCD module with 1920 x 1080 resolution. It is described as a full HD transparent display without backlight. The display uses an external light source. As an example, if the display is attached to a beverage refrigerator with a clear glass door and interior lighting, the light source from inside the refrigerator is used as the backlight for the LCD module. The module will be able to display both video and static images.
You indicate that the transparent display will be imported separately into the United States. An external unit, called an A/D Box, is required for the display to operate. The A/D box is added after importation into the United States.
In your original ruling request letter dated May 21, 2014, you suggested classification of the transparent display, Model No. 47TS50MF, under subheading 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for LCD flat panel displays other than for articles of 8528, except 8528.51 or 8528.61. The transparent display, Model No. 47TS50MF, if imported with the A/D box, would be considered a functional unit and would be classified as a monitor of subheading 8528.59, HTSUS. Accordingly, since the transparent display, Model No. 47TS50MF, is used in a monitor of subheading 8528.59, the exceptions for subheading 8528.51 or subheading 8528.61, under subheading 9013.8070, HTSUS, are not applicable.
The applicable subheading for the transparent display, Model Number 47TS59MF, will be 9013.80.9000, 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division