Ji Hye Kim
KPMG Customs Corp.
27F, Gangnam Finance Center,
152, Teheran-ro, Gangnam-gu
Seoul 06236, Korea
RE: The tariff classification of LCD indicator panels from China
Dear Ms. Kim:
In your letter dated October 14, 2019, you requested a tariff classification ruling on behalf of your client, Continental Automotive Electronics LLC.
The items concerned are LCD indicator panels used within an automobile (Part #s A2C01599000 and A2C00774001). These items are used to provide limited information to the driver.
Part # A2C01599000 is an LCD display that uses 6 segment-style characters and 24 etched icons to relay information.
Parts # A2C00774001 is an LCD display that uses 15 segment-style characters and 19 etched icons to relay information.
Both LCD display modules are used in vehicle dashboards or HVAC system panels. They indicate the amount of fuel remaining in the tank, driving distance, time, audio output, external temperature and RPM by lighting pre-designed letters, numbers, symbols and shapes in segmented formats.
The applicable subheading for both LCD indicator panels (Part #s A2C01599000 and A2C00774001) will be 8531.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Indicator panels incorporating liquid crystal devices (LCD's) or light emitting diodes (LED): Incorporating LCD's.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8531.20.00, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8531.20.0020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Steven Pollichino at [email protected].
Steven A. Mack
National Commodity Specialist Division