CLA-2-85:OT:RR:NC:N2:208
Amy Johannesen
Johannesen Associates PC
195 Montague Street, 14th Floor Brooklyn, NY 11201
RE: The tariff classification of a flat panel display module from Japan or China
Dear Ms. Johannesen:
In your letter dated March 29, 2024, on behalf of Tianma America Inc., you requested a tariff classification ruling.
The merchandise in question is a 10.4-inch Thin Film Transistor (TFT) Liquid Crystal Display (LCD) Super Video Graphics Array (SVGA) display module, part number NL8060BC26-35F. This flat panel display module contains a timing and control (TCON) integrated circuit (IC), a grayscale IC, and a gate and source driver. Based on the information provided, in its imported condition, the subject module cannot convert video signals. This fungible display module is designed for incorporation into machinery and equipment, prior to use. Moreover, the bezels and frame have not been customized into a shape to designate it for use within a single end item, nor does it have connectors which designate it for a single use.
The applicable subheading for part number NL8060BC26-35F 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%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8524.91.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, if from China, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8524.91.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/.
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