CLA-2-90:RR:NC:MM:114 D82261
Mr. K. J. Hinek
M.O. Air International, Inc.
182-16 149th Road
Jamaica, New York 11413
RE: The tariff classification of LCD film from Japan
Dear Mr. Hinek:
In your letter dated September 4, 1998, on behalf of Fuji
Photo Film Co., Ltd. you requested a tariff classification ruling
on LCD film.
Two samples of LCD film were submitted with your letter.
The TAC film measures approximately 11 3/4 inches in length and 8
3/8 inches in width. The WideView film measures approximately 8
3/4 inches in length and 6 inches in width.
In your provided descriptive brochure it is indicated that
polarizing film is used in manufacturing LCDs. The polarizing
film is usually made of two pieces of triacetate cellulose (TAC)
film stuck to a polyvinyl alcohol base. The plate measures about
one-tenth of a millimeter thick.
The polarizing film has the ability to let through light
rays of a certain polarity (or direction) alone and block out the
others. Without this screening effect, the liquid crystals would
not work properly; also, the image appearing on the display would
be ill-defined from the presence of too much extraneous light.
The applicable subheading for the polarizing film will be
9001.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for sheets and plates of polarizing
material. The rate of duty will be 4.8 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 Barbara
Kiefer at 212-466-5685.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division