CLA-2-85:RR:NC:1: 112 B84243
Mr. A.J. Spatarella
Kanematsu USA, Inc.
114 West 47 Street
New York, NY 10036
RE: The tariff classification of liquid crystal display
indicator modules with printed circuit boards from Korea
Dear Mr. Spatarella:
In your letter dated April 8, 1997 you requested a tariff
classification ruling.
As indicated by the submitted literature, the liquid crystal
display modules consist of an indicator panel connected to a
printed circuit board. In one case, the indicator panel is
capable of displaying one line of ten segment characters, while
the other indicator panel is capable of displaying two lines with
a total of 20 segment characters. The printed circuit board,
consisting of top and bottom halves with numerous depression
switches mounted thereon, forms the base of the telephone
dialpad. It provides electrical signals to the indicator panel
so that the relevant information can be displayed. As you
indicate, these display modules are installed in mobile cellular
telephones.
In your request, you state that you believe that these
modules are properly classified under HTS subheading 8531.20.00,
the provision for indicator panels incorporating liquid crystal
devices. Since these modules consist of a circuit board which
controls electrical distribution, and a liquid crystal display,
they are considered composite machines. As such, classification
is governed by the component which performs the principal
function. In this instance, we believe that the functions of
both the circuit board and the liquid crystal display are co-equal. Therefore, in accordance with General Rule of
Interpretation 3(c), tariff classification is determined by the
heading which appears last in numerical order in the tariff
schedule.
The applicable subheading for the liquid crystal display
indicator modules with printed circuit board will be
8537.10.9070, Harmonized Tariff Schedule of the United States
(HTS), which provides for other boards, panels, ... and other
bases, ..., for the control or distribution of electricity: For a
voltage not exceeding 1,000 V. The rate of duty will be 3.7
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 David
Curran at 212-466-5680.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division