CLA-2 R:TCA:M 958276 JAS
Ms. Shirley Justice
Circle International, Inc.
9620 N.E. Colfax Street
Portland, Oregon 97220
RE: Fusion Glass for Electroluminescent Flat Panel Displays;
Cut Glass Shapes With Conductor and Light Emitting Layers;
Other Glass of Heading 7003, 7004 or 7005, Bent, Edge-
Worked, Engraved, Drilled, Enameled or Otherwise Worked, But
Not Framed or Fitted With Other Materials; Parts of
Electroluminescent Flat Panel Displays, Section XVI, Note 2;
HQ 955700, HQ 957793; HQ 957909 Revoked
Dear Ms. Justice:
In a ruling to you, dated May 19, 1995, HQ 957909, on behalf of Planar Systems, we held that certain fusion glass from Japan for use in electroluminescent flat panel displays was classifiable in subheading 7006.00.40, Harmonized Tariff Schedule of the United States (HTSUS), as other glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of a proposal to revoke HQ 957909 was published on August 30, 1995, in the Customs Bulletin, Volume 29, Number 35.
FACTS:
As described in HQ 957909, the merchandise is fusion glass designed and used for electroluminescent (EL) flat panel displays. EL flat panel displays or ELFPDs are used in industrial controllers, blood gas monitors and commercial copiers, among other uses. This fusion glass is cut to various sizes and shapes, worked to remove sharp edges, and the 4 corners slightly bevelled. A sample submitted with the ruling request measured 9 1/2 inches x 7 1/4 inches, 1.1 mm thick. The glass is
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then layered with Indium Tin Oxide (ITO), a conductor that makes
up the matrix of lines that carry current to each pixel in the
electroluminescent flat panel display, and phospors are applied. These are light emitting layers of zinc sulfide that also serve as conductors.
In your initial ruling request, you suggested that subheading 8473.30.50, HTSUS, a provision for other parts and accessories of automatic data processing machines might apply, as these glass shapes, processed as described, are used with ADP machines and have no other uses. HQ 957909 omitted any discussion of this provision because subheading 7006.00.40 was deemed to be specific, and to supersede a parts provision. We have considered whether flat panel displays, including ELFPDs, might qualify as display units for automatic data processing (APD) machines of heading 8471. However, the available evidence does not conclusively establish that ELFPDs are "units" for ADP machines, as defined in Chapter 84, Note 5, HTSUS.
The provisions under consideration are as follows:
7006 Glass of heading 7003, 7004 or 7005, bent,
edge-worked, engraved,drilled, enameled or
otherwise worked, but not framed or fitted
with other materials:
Other:
7006.00.40 Other...4.9 percent
* * * *
8543 Electrical machines and apparatus, having
individual functions, not specified or
included elsewhere in [chapter 85]; parts
thereof:
8543.90 Parts:
Other:
8543.90.75 Other...3.6 percent
ISSUE:
Whether cut-to-size fusion glass for EL flat panel displays is provided for as parts, in heading 8543.
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LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Customs has consistently held that goods that are identifiable as parts of machine or apparatus of Chapters 84 or 85 are in all cases to be classifiable in accordance with Section XVI, Note 2, HTSUS. HQ 955700, dated december 8, 1994, and related cases. Thus, under Note 2(a), parts which are goods included in any of the headings of chapters 84 or 85 are to be classifiable in their respective headings. Under Note 2(b), other parts suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind.
In HQ 957793, dated April 19, 1995, we held that EL display panels for blood pressure monitors were distinguishable from liquid crystal display panels because they utilize different technology to achieve their function, and were classifiable in subheading 8543.80.98, HTSUS, a provision for electrical machines and apparatus, having individual functions, not specified or included elsewhere in [chapter 85]. HQ 957793 cited with approval Classification Opinion 8543.80/1 which was included in the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System. For the reasons stated therein, Classification Opinion 8543.80/1 held that electroluminescent devices were goods of subheading 8543.80, HTSUS. We should note that while such decisions are not dispositive, the issuance of a classification opinion in the Compendium constitutes the official interpretation of the Harmonized System and they should be consulted for guidance.
Evidence in this case indicates that the fusion glass shapes, cut to shape as described, and with ITO layers and phosphors or light emitting layers to serve as conductors, are integral, constituent and component parts necessary to the completion and proper functioning of EL display panels. They qualify as parts for tariff purposes. Their specific shape and manner of processing is an indication they are principally, if not solely used with display panels of heading 8543.
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HOLDING:
Under the authority of GRI 1, the fusion glass shapes are provided for in heading 8543. They are classifiable in subheading 8543.90.75, HTSUS.
HQ 957909, dated May 19, 1995, is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division