CLA-2 R:C:M 956696 KCC
District Director
U.S. Customs Service
33 New Montgomery Street
San Francisco, CA 94105
RE: Protest 2809-93-101716; liquid crystal flat panel displays; 8471.92.30; other automatic
data processing display units, without cathode-ray tube (CRT), having a visual display
diagonal not exceeding 30.5 cm; other liquid crystal devices not constituting articles
provided for more specifically in other headings; principal use; physical characteristics;
HRL 951288; HRL 951609; HRL 951868; HRL 952246; HRL 952973; HRL 952502;
HRL 954638
Dear District Director:
This is in regards to Protest 2809-93-101716, concerning the tariff classification of liquid
crystal flat panel displays under the Harmonized Tariff Schedule of the United States (HTSUS).
Additional information in letters dated August 15 and 17, 1994, and March 24, 1995, were taken
into consideration in rendering this decision.
FACTS:
The articles at issue are liquid crystal flat panel displays, model numbers KL3225ASTC-FFW, KL408BSR-FW, and KL6440DSTC-FW. The protestant states that the liquid crystal flat
panel displays are manufactured using a chip on glass technology (COG) which results in a thin
profile, light weight, and low power consumption liquid crystal flat panel display. COG
technology involves mounting driver IC chips directly onto the glass substrate. Therefore, the
need for a printed circuit board that requires interconnection to the driver IC is replaced by wire
bonded leads. The wire is bonded to the thin film circuit pattern deposited on the glass substrate.
Typically, the protestant states that its liquid crystal flat panel displays have a resolution of 640 x
480, dot pitch average of .28 mm2 and an average response time close to 200 milliseconds.
However, for the models under consideration, the following are their specific characteristics:
Model #
Low
Power
Pixel
Config.
Dot Pitch
Thin
Profile
Light
Weight (g)
Liquid
Crystal
Mix
Exterior
Housing/
Back-lighting
KL3225ASTC-FFW
Yes
320 x 256
.27 mm2
TP/170g
170
Back-lighting
KL408BSR-FW
Yes
240 x 64
.42 mm2
TP/40g
140
Un-
available
KL6440D
STC-FW
Yes
640 x 400
.15 mm x
.205 mm
TP/450g
170
Back-lighting
Additionally, the protestant states that all of its liquid crystal flat panel displays are
designed from conception for automatic data processing use and that any other use is fugitive. In
this case, model KL3225ASTC-FFW and KL408BSR-FW were specifically imported for point of
purchase devices and model KL6440DSTC-FW for fiber optic testing devices. Additional
information before this office indicates that protestant's liquid crystal flat panel displays are used
for automatic data processing machines and a variety of other applications.
The entries of the liquid crystal flat panel displays were liquidated on July 23, 1993, under
subheading 9013.80.60, HTSUS, as other liquid crystal devices not constituting articles provided
for more specifically in other headings. In a protest timely filed on October 20, 1993, the
protestant contends that the liquid crystal flat panel displays are classified under subheading
8471.92.30, HTSUS, as other automatic data processing display units, without cathode-ray tube
(CRT), having a visual display diagonal not exceeding 30.5 cm.
ISSUE:
Are the liquid crystal flat panel displays classified as other automatic data processing
display units, without cathode-ray tube (CRT), having a visual display diagonal not exceeding
30.5 cm under subheading 8471.92.30, HTSUS, or as other liquid crystal devices not constituting
articles provided for more specifically in other headings under subheading 9013.80.60, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of
Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall
be determined according to the terms of the headings and any relative section or chapter notes...."
The competing subheadings are as follows:
8471.92.30 Automatic data processing machines and units thereof; magnetic or optical readers,
machines for transcribing data onto data media in coded form and machines for
processing such data, not elsewhere specified or included...Other...Input or output
units, whether or not entered with the rest of a system and whether or not
containing storage units in the same housing...Other...Display units...Without
cathode-ray tube (CRT), having a visual display diagonal not exceeding 30.5 cm.
9013.80.60 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...Other.
We have consistently stated that the general rule is that unless a principal use for signaling
(heading 8531, HTSUS) or as an automatic data processing output unit (heading 8471, HTSUS)
can be established satisfactorily either by design limitation or other reliable means, liquid crystal
displays are classifiable under subheading 9013.80.60, HTSUS, as other liquid crystal devices not
constituting articles provided for more specifically in other headings. See, Headquarters Ruling
Letter (HRL) 951288 dated July 7, 1992, HRL 952246 dated November 10, 1992 (modified in
HRL 952973 dated August 5, 1993, HRL 952502 dated March 18, 1993, and HRL 954638 dated
December 2, 1993.
Additionally, we have stated that automatic data processing machine liquid crystal flat
panel displays (laptop and notebook computer displays) typically exhibit the following
characteristics: pixel configuration (640 x 480), dot pitch (.27 mm to .30 mm), thin profile, light
weight, liquid crystal material mix (150 to 200 milliseconds response time signal to signal), and
low power consumption (5V). See, HRL 951609 dated October 20, 1992, HRL 951868 dated
October 31, 1992, HRL 952246 (modified in HRL 952973), and HRL 952502. In the previous
cited HRLs, Customs determined that based on the above parameters the liquid crystal displays
were classified as other automatic data processing display units, without cathode-ray tube (CRT),
having a visual display diagonal not exceeding 30.5 cm under subheading 8471.92.30, HTSUS.
Moreover, if the liquid crystal displays were missing the exterior housing and/or back-lighting,
they were classified pursuant to GRI 2(a), HTSUS, as unfinished automatic data processing
display units under subheading 8471.92.30, HTSUS.
Based on the information available, we are of the opinion that the liquid crystal flat panel
displays are not classifiable under subheading 8471.92.30, HTSUS, as other automatic data
processing display units, without cathode-ray tube (CRT), having a visual display diagonal not
exceeding 30.5 cm. Since the protestant's liquid crystal flat panel displays can and are used in
numerous applications, there appears to be no principal use. We note that the liquid crystal flat
panel displays in this case are actually used for point of purchase and fiber optic testing devices.
Additionally, pursuant to Customs established characteristics for automatic data processing
machine liquid crystal flat panel displays, the characteristics of the liquid crystal flat panel displays
at issue are not indicative of classification as automatic data processing display units under
subheading 8471.92.30, HTSUS. See, HRL 951609, HRL 951868, HRL 952246 (modified in
HRL 952973), and HRL 952502. Therefore, the liquid crystal flat panel displays are classified
under subheading 9013.80.60, HTSUS, as other liquid crystal devices not constituting articles
provided for more specifically in other headings.
HOLDING:
The liquid crystal flat panel displays, model numbers KL3225ASTC-FFW, KL408BSR-FW, and KL6440DSTC-FW, are classified under subheading 9013.80.60, HTSUS, as other liquid
crystal devices not constituting articles provided for more specifically in other headings. The
protest should be DENIED.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065 dated August
4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19,
should be mailed by your office to the protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision must be accomplished prior to
mailing of the decision. Sixty days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division