CLA-2-84:RR:NC:MA:110 A81764

Mr. Adam Aurecchione
Tomen America, Inc.
1285 Avenue of the Americas
New York, N.Y. 10019-6028

RE: The tariff classification of a Touch Panel Device from Japan

Dear Mr. Aurecchione:

In your letter dated April 1, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves a "Finetouch" touch panel device that is designed to function as an input device for such end applications as Point of sale Terminals, Personal digital assistants, and electronic instruments.

These panels are made of one layer of glass and one layer of PET (plastic) separated by micro spacers. Each layer has two electrodes, one at each end in either the X or Y direction. When a pointer or finger touches the screen, the two layers touch and this is sensed by external electronics to define its position on the panel. The drive electronics and sense electronics are not part of the panel. This device is only used for input to various systems. It has no system output capabilities. The touch panel is usually placed on top of an LCD panel or CRT monitor and held in place by adhesive tape or clips. The sample submitted is a touch panel that has a 9.4 inch diagonal, but can differ in width and size depending on its end application.

In their imported condition, these touch panels do not incorporate LCD material or the driver and sense electronics. They would therefore not have the essential character of a complete or finished ADP input device. Noting Legal Note 5 (B) to Chapter 84 of the HTS, this touch panel would not meet the definition of a "unit" of an ADP system, since it does not appear to be principally used with ADP systems, and does not appear capable of accepting or delivering data in a form (codes or signals) which can be used by the system. These touch panels would therefore fall under the definition of an "accessory".

These touch panels appear to have various end applications, but appear to be principally used in POS applications such as restaurants and fast-food places. The applicable subheading for the Touch Panel devices will be 8473.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8470. The rate of duty will be 3.1 percent ad valorem.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division