CLA-2-90:OT:RR:NC:1:114
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90662-6600
RE: The tariff classification of liquid crystal displays for keyboards from Japan
Dear Mr. Heck:
In your letter dated January 21, 2009 and supplemental letter dated February 6, 2009, you requested a tariff classification ruling. A sample was not furnished with your letter.
Part number WN675600 is a replacement part for the Yamaha Tyros3 Digital Workstation. The Yamaha Tyros3 Digital Workstation is an electronic music keyboard. According to your letter, the part is not designed specifically for the Tyros3 Digital Workstation and can be used in several other Yamaha electronic keyboards.
Part number WN675600 is a graphic display. It is a 7.5 inch color TFT (thin film transistor) VGA 640 by 480 pixel liquid crystal display (LCD). In its condition as imported, the LCD will not contain drive electronics. According to the information furnished to this office, the row and column drivers are resident on the digital main board CPU.
You have suggested classification of the LCD under 9013.80.7000, HTSUS, which provides for flat panel displays other than for articles of heading 8528, except subheadings 8528.51 or 8528.61. Part number WN675600 is not classifiable under this subheading because in its condition as imported it does not contain drive electronics.
The applicable subheading for Part number WN675600, a 7.5 inch color TFT LCD, will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division