CLA-2-85:OT:RR:NC:N2: 208
Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12156
RE: The tariff classification of displays from Taiwan
Dear Ms. Votra:
In your letter dated December 17, 2025, you requested a tariff classification ruling on behalf of Middleby
Marshall Inc DBA GS Blodgett, LLC.
There are two items under consideration, a liquid crystal display (LCD) controller, item number 100852, and
an LCD flat panel screen module, item number H103785. Both LCD modules are incorporated into ovens
after importation.
Item number 100852 is an interactive touchscreen display with control and memory functions. This product
can store data and perform timing functions. It is designed to be used with the following ovens after
importation: BCX-14E, BCX-14G, BX-14E, BX-14G, CNVX-14E, CNVX-14G, HV-100E-AB,
HV-100G-AB, HVH-100E-AB, AND HVH100G-AB.
Item number H103785 is an LCD module that is a display only device and does not have any other functions
or capabilities. It is designed to be incorporated into the following ovens after importation: BLCT-6-6E,
BLCT-6-10E, BLCT-6E, AND BLCT-10E.
The applicable subheading for the touchscreen display, part number 100852, will be 8543.70.9860,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and
apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad
valorem.
The applicable subheading for item number H103785 will be 8524.91.1000, 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.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division