Mr. M. Jason Cunningham
Sonnenberg & Anderson
300 South Wacker Drive
Chicago, IL 60606
RE: The tariff classification of Liquid Crystal Display Panels Containing Permanently Etched Icons and Lacking Drive Electronics from Japan and Other Countries
Dear Mr. Cunningham:
In your letter dated February 7, 2008, on behalf of Optrex America, Inc., you requested a tariff classification ruling.
You have requested a ruling on four liquid crystal display panels. Part numbers WSD-22406AEPH-CD, WTD-20875AAPH-CU, WTD-20875ACPH-CD and WTD-25361AAPNH-CU are described as character display panels containing permanently etched icons. Your letter indicates that none are character displays with greater than 80 characters. They lack drive electronics. The LCD panels in question are designed for use in automotive car radios.
You state that Optrex requests that Customs issue a ruling that the articles described above are properly classified under subheading 8531.90.7500, HTS. Subheading 8531.90.7500, HTS, provides for parts, other, of the panels of subheading 8531.20, HTS.
The decision in Sharp Microelectronics Technology, Inc. v. United States, 20 CIT 793, 932 F.Supp. 1499, affirmed, 122 F.3d 1446 (Fed. Cir. 1997) confirms that the provision for liquid crystal devices is more specific than a “parts” provision. Accordingly, the four liquid crystal display panels cannot be classified as parts of the indicator panels provided for in subheading 8531.20.00, HTS, because they are more specifically provided for as liquid crystal devices of heading 9013. The existence of the etched icons on the four liquid crystal display panels does not alter the fact that these are liquid crystal devices provided for in heading 9013, HTS.
The applicable subheading for the liquid crystal display panels WSD-22406AEPH-CD, WTD-20875AAPH-CU, WTD-20875ACPH-CD and WTD-25361AAPNH-CU 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. 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 646-733-3019.
Robert B. Swierupski