The tariff classification of LCD Panels and Base Metal Brackets from Japan

NY I86853 October 1, 2002 CLA-2-90:RR:NC:MM:114 I86853 CATEGORY: Classification TARIFF NO.: 8529.90.9900 Mr. Mitchell Neriah Customs Consulting Services 415 S. Prospect Ave. Ste 110 Redondo Beach, CA 90277 RE: The tariff classification of LCD Panels and Base Metal Brackets from Japan Dear Mr. Neriah: In your letter dated September 22, 2002, on behalf of Toshiba America Information Systems, Inc., you requested a tariff classification ruling. The PROJ LCD PANEL is an XGA (extended graphic array) liquid crystal display (LCD) module consisting of the glass sandwich with liquid crystal material, control circuitry with row and column drivers and controller integrated circuits. The module has outer dimensions of 38mm by 42 mm and has a diagonal display of 3.3cm (1.3 inches). The PROJ LCD PANEL is one of the three LCD modules used in a projector. Each LCD module is a monochrome display; each module displays only red, green or blue light. The red, green or blue light is passed through a prism and projected through a lens onto a projection screen or a wall. The LCD module is used in both multimedia projectors and ADP projectors. The base metal bracket, part number 23936045, is used to secure a projector lamp in place within the housing of a multimedia projector. The bracket is specifically designed for the projector and cannot be used in any other application. The applicable subheading for the base metal bracket will be 8529.90.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the apparatus of headings 8525 to 8528. The rate of duty will be free. We cannot issue a tariff classification ruling on the PROJ LCD PANEL at this time. In order to classify the PROJ LCD PANEL, we need to know the principal use of the PROJ LCD PANEL. Is the PROJ LCD PANEL used principally in multimedia projectors, or is it principally used in ADP projectors? The PROJ LCD Panel will be classified as a liquid crystal device; the subheading in which it is classified depends upon the principal use of the panel. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division