CLA-2-85:OT:RR:NC:N2:208
Jose Castro
Alps Alpine North America, Inc.
7100 International Parkway Brownsville, TX 78503
RE: The tariff classification of a flat panel display module with a camera from Mexico
Dear Mr. Castro:
In your letter dated January 31, 2024, you requested a tariff classification ruling.
The merchandise in question is a driver information module (DIM), part number AV00029A, that is equipped with a driver monitoring camera (DMC), part number 19-44010Z01-D. This product, which is designed exclusively for use in motor vehicles, is fitted on a dashboard behind the steering wheel after importation. Moreover, the subject DIM is a 9-inch thin film transistor liquid crystal display (LCD) module. As per the information provided, in its imported condition, this LCD module cannot convert a video signal, but is capable of receiving video signals and allocating those signals to the display. It is the opinion of this office that the LCD module performs the principal function of this composite machine.
The applicable subheading for this merchandise will be 8524.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Flat panel display modules, other than flat panel display modules for articles of subheadings 8528.59, 8528.69, 8528.72 and 8528.73.” 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division