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 China
Dear Ms. Johannesen:
In your letter dated October 23, 2024, on behalf of Behalf of Tianma America, Inc., you requested a tariff classification ruling.
The merchandise under consideration is a 3.3-inch Thin Film Transistor (TFT), Liquid Crystal Display (LCD) module, part no. TM033NFKK01-00, which contains a controller integrated circuit (IC) that features a serial communication interface, source and gate drivers, a power generator, and a timing controller. According to the information provided, this display module does not have a touch screen and cannot convert video signals. Moreover, the subject flat panel display modules are designed to be incorporated into devices such as rear-view mirrors with an integrated backup camera display section carved out of the mirror, a handheld glucose monitor reader displays, etc. At the time of importation, these devices are not designed for use with only a single, specific end product.
The applicable subheading for part number TM033NFKK01-00 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.
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