CLA-2-90:OT:RR:NC:N2:212
Richard Suh
Toshiba Logistics America, Inc.
501 Burning Tree Road Fullerton, CA 92833
RE: The tariff classification of a liquid crystal lighting device from Japan
Dear Mr. Suh:
In your letter dated December 16, 2024, you requested a tariff classification ruling on behalf of your client, JDI Display America, Inc.
The merchandise under consideration is identified as the LumiFree, which is described as a liquid crystal (LC) device. The device is comprised of multiple liquid crystal panels laid over the top of each other with printed circuit connectors on two sides. A control board is also included that is connected to the panels after importation.
In use, the device is installed within an LED light source, such as an overhead lamp. The LC panel is placed over the bulb and, when wirelessly connected to a smart device or other module via the control board, alters the shape and distribution of the light within the area. This is achieved by the crystals within the panel being excited and moving in a way to change the light shape. We note that the device does not create any light and must be installed within a light source in order to perform its designated function.
In your request, you suggest that the correct classification for the LumiFree device should be within subheading 9002.90.95, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Heading 9002, HTSUS, covers lenses, prisms, mirrors and other optical elements, which are typically presented as optically worked devices that passively alter light as it passes through. The subject devices function actively and are not akin to those devices described within heading 9002, HTSUS. Liquid crystal devices are considered other optical devices and classified elsewhere within the tariff.
The applicable subheading for the LumiFree will be 9013.80.9100, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% 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 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division