855680 85 Ruling Active

The tariff classification of a light emitting diode printedcircuit board from Japan.

Issued September 6, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.4000

Headings: 8473

Product description

light emitting diode printed circuit board which is designed to be incorporated into a lap top computer. This item is composed of a printed circuit board, connectors, light emitting diodes and other electronic components containing logic. This component is dedicated to one model of lap top computer, and is not "stand alone" indicators. The light emitting diode printed circuit board only operate in conjunction with the model of lap top computer it is designed for, and cannot be used for any other electronic item or purpose.

CBP rationale

The applicable subheading for the light emitting diode printed circuit board will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of the machines of heading 8471, not incorporating a cathode ray tube.

Full text

NY 855680 September 6, 1990 CLA-2-84:S:N:N1:110 855680 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Ms. Sue Phillips Toshiba America Information Systems, Inc. 9740 Irvine Boulevard P.O. Box 19724 Irvine, California 92713-9724 RE: The tariff classification of a light emitting diode printed circuit board from Japan. Dear Ms. Phillips: In your letter dated August 24, 1990, you requested a tariff classification ruling. The merchandise under consideration is a light emitting diode printed circuit board which is designed to be incorporated into a lap top computer. This item is composed of a printed circuit board, connectors, light emitting diodes and other electronic components containing logic. This component is dedicated to one model of lap top computer, and is not "stand alone" indicators. The light emitting diode printed circuit board only operate in conjunction with the model of lap top computer it is designed for, and cannot be used for any other electronic item or purpose. The applicable subheading for the light emitting diode printed circuit board will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of the machines of heading 8471, not incorporating a cathode ray tube. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

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