CLA-2-90:OT:RR:NC:N2:212
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
New York, NY 10022-6850
RE: The tariff classification of LCD modules from China
Dear Mr. Leo:
In your letter dated December 19, 2019, you requested a tariff classification ruling on behalf of your client, Respironics, Inc.
The merchandise under consideration is identified as an LCD Module, Part # 1112878. The module is described as a flat panel display that is physically incorporated into a Respironics DreamStation bilevel positive airway pressure (BiPAP) or continuous positive airway pressure (CPAP) machine. The LCD Module contains a matrix of pixels and a light-emitting diode (LED) backlight that provides the light to the pixels needed to produce a visible image on the screen. You state that the module consists of a custom-designed flexible printed circuit (FPC) interface cable as well as a unique driver Integrated Circuit (IC) that are specifically designed to only be used in connection with the DreamStation machines.
In your request, you suggest that the correct classification for the subject LCD module is 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the LCD Module, Part # 1112878, will be 9013.80.7000, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Flat panel displays other than for articles of heading 8528, except for subheadings 8528.52 or 8528.62.” The general rate of duty will be free.
You further state that the LCD modules qualify for secondary classification under subheading 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.”
You state that the LCD Module is specially designed to work exclusively with the DreamStation BiPAP and CPAP machines. Based on the information provided, the BiPAP and CPAP machines are intended to treat individuals who suffer from sleep apnea, a chronic respiratory ailment. In our view, sleep apnea meets the definition set forth under Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS. As such, a secondary classification will apply to the LCD Module for DreamStation machines, Part # 1112878, under 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division