The tariff classification of a Printed Circuit Board from Taiwan

NY G87729 March 23, 2001 CLA-2-90:RR:NC:MM:114 G87729 CATEGORY: Classification TARIFF NO.: 9013.90.9000 Mr. David Avalos Kamino International Transport, Inc. 514 Eccles Avenue South San Francisco, California 94080 RE: The tariff classification of a Printed Circuit Board from Taiwan Dear Mr. Avalos: In your letter dated February 28, 2001, on behalf of IO Display Systems, you requested a tariff classification ruling. The printed circuit board (PCB) is a part of 3D Internet glasses. It is part number PCB-3D-EYWR/IR-FLIEXLESS/NZR. The Internet glasses are used in conjunction with a monitor. When the user wears the glasses and looks at the monitor, the user will see a stereoscopic 3D image. The printed circuit board receives an infrared signal and drives two LCDs in phase with the image on the screen so that only the left eye sees the left eye image and only the right eye sees the right eye image. The applicable subheading for the printed circuit board for the 3D internet glasses will be 9013.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, parts and accessories, other. The rate of duty will be 4.5 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division