CLA-2-85:OT:RR:NC:N2:208
Amy Johannesen
Johannesen Associates, P.C.
195 Montague Street, 14th Floor Brooklyn, NY 11201
RE: The tariff classification of a flat panel display module from Japan
Dear Ms. Johannesen:
In your letter dated January 31, 2024, filed on behalf of Tianma America, Inc., you requested a tariff classification ruling.
The merchandise under consideration is a 12.1-inch Thin Film Transistor (TFT), Liquid Crystal Display (LCD), Extended Graphics Array (XGA) display module, part number NL10276BC24-21F. This display module includes a timing and control (TCON) IC, a grayscale IC, and a gate and source driver. As imported, this module does not have a touchscreen and cannot convert video signals. At the time of importation, this module is fungible and can be incorporated into displays, such as machinery and equipment, boating console displays, ruggedized displays for outdoor equipment, thermal camera displays, locomotive display consoles, communication equipment, etc. Moreover, the bezels and frame have not been customized in shape to designate the module for use within a single end item, nor do they have connectors that designate it for a single use.
The applicable subheading for the subject display module will be 8524.91.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” The rate of duty will be 4.5%.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division