The tariff classification of ViewScreen LCD panels from various countries

NY C80679 November 4, 1997 CLA-2-90:RR:NC:MM:114 C80679 CATEGORY: Classification TARIFF NO.: 9013.80.7000 Mr. Ronald E. Edelstein Texas Instruments Incorporated Executive Center II 8360 LBJ Freeway, MS 8205 Post Office Box 655303 Dallas, Texas 75265 RE: The tariff classification of ViewScreen LCD panels from various countries Dear Mr. Edelstein: In your letter dated October 8, 1997 you requested a tariff classification ruling on a ViewScreen. The ViewScreen liquid crystal display (LCD) panel is for use the Texas Instrument (TI) graphic calculator. The ViewScreen consists of a plastic housing measuring approximately 10 inches by 9.5 inches by 1 inch. The device incorporates an LCD viewing window measuring approximately 7 inches on the diagonal. The ViewScreen is designed to be used with TI graphing calculators to provide an extension of the small LCD screen which is incorporated in the calculator. The data on the calculator screen can be displayed to a larger audience by placing the ViewScreen onto the glass plate of an overhead projector and viewing the data on a projector screen. According to the information provided by you, the ViewScreen cannot be readily adapted to a computer. The connector cable is hardwired into the display panel and the connector socket is specifically designed for use with TI calculators. The ViewScreen can project any data that appears on the integral screen of the TI calculator; this date is usually alphanumeric and limited graphics. Video (animation or full motion video) is not within the operating parameters of the calculator. The applicable subheading for the ViewScreen will be 9013.80.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, other devices, appliances and instruments, flat panel displays other than for articles of heading 8528. The rate of duty will be 4.7 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