October 29, 2002
TARIFF NO.: 9013.80.9000
Mr. Mitchell Neriah Customs Consulting Services 415 S. Prospect Ave. Ste. 110 Redondo Beach, CA 90277
RE: The tariff classification of LCD’s from Japan
Dear Mr. Neriah:
In your letter dated October 12, 2002, on behalf of Toshiba America Information Systems, Inc. (TAIS), you requested a tariff classification ruling on the LCX023ELT/EMT LCD panel.
The product is referred to in your letter as the PROJ LCD PANEL and is described as an XGA (extended graphic array) liquid crystal display panel consisting of a glass sandwich and control circuitry with row and column drivers and controller integrated circuits. The LCD device has outer dimensions of 38 mm by 42 mm and a diagonal display of 3.3 cm (1.3 inches). It is one of three LCD’s used in a multimedia video projector. Each LCD is a monochrome display, displaying only red, green or blue light. The red, green or blue light from the LCD is passed through a prism and projected through a lens onto a stand-alone projection screen or other flat surface.
The applicable subheading for the LCX023ELT/EMT will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, other devices appliances and instruments, other. The rate of duty will be 4.5 percent ad valorem.
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 Director, National Commodity Specialist Division