Ms. Carol Roberts
New Sabina Industries, Inc.
12555East U.S.Rt. 22 & St. Rt.3
Sabina, OH 45169
RE: The tariff classification of an Organic Light Emitting Diode from Japan
Dear Ms. Roberts:
In your letter dated September 9, 2004, you requested a tariff classification ruling.
The merchandise is described in your letter as an Organic Light Emitting Diode (OLED) that is placed in the instrument panel of an automobile. The OLED is a display device, which sandwiches carbon-based film between two charged electrodes, one a metallic cathode and one a transparent anode, usually made of glass. The organic films consist of a hole injection layer, a hole transport layer, an emissive layer and an electron-transport layer. When voltage is applied to the OLED cell the injected positive and negative charges recombine in the emissive layer and create Electro luminescent light. OLED’s emit light rather than modulate transmitted or reflected light. A sample of this merchandise was submitted to this office for classification purposes.
The applicable subheading for the Organic Light Emitting Diode (OLED) will be 8541.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Light Emitting Diodes (LED’s).” The rate of duty will be free.
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 Linda M. Hackett at 646-733-3015.
Robert B. Swierupski