The tariff classification of TFT LCD Modules from Korea

N023980 March 11, 2008 CLA-2-90:OT:RR:NC:1:114 CATEGORY: Classification TARIFF NOS.: 9013.80.90; 9902.85.21 Ms. Judy Choe 18301 Broadwick St. Rancho Dominguez, CA 90220 RE: The tariff classification of TFT LCD Modules from Korea Dear Ms. Choe: In your letter dated February 8, 2008 you requested a tariff classification ruling. The articles are thin film transistor (TFT) LCD modules. Model LC320WX3 is a 32 inch color active matrix liquid crystal display module with an integral external electrode fluorescent lamp (EEFL) backlight system. It has a 31.51 inch diagonally measured active display area with WXGA resolution (768 vertical by 1366 horizontal pixel array). Model LC370WX4 is a 37 inch color active liquid crystal display module with an integral external electrode fluorescent (EEFL) backlight system. It has a 37.02 inch diagonally measured active display area with WXGA resolution (768 vertical by 1366 horizontal pixel array). Model LC470WU4 is a 47 inch color active matrix liquid crystal display module with cold cathode fluorescent lamp (CCFL) backlight system. It has a 46.96 inch diagonally measured active display area with WUXGA resolution (1080 vertical by 1920 horizontal pixel array). All three models are intended to support LCD TV and PCTV where high brightness, super wide viewing angle, high color gamut, high color depth and fast response times are important. According to the information that you furnished to this office, the modules can be used in other applications such as high-end kiosks, digital signage, gaming applications, surgery monitors and larger digital photo frames. The LCD modules will be imported without power supplies, tuners, or video and audio processing boards. The applicable subheading for the LCD modules, models LC320WX3, LC370WX4 and LC470WU4 will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, other. The rate of duty will be 4.5 percent ad valorem. Heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.85.21, HTSUS, provides for “Liquid crystal display (LCD) panel assemblies for use in LCD direct view televisions (provided for in subheading 9013.80.90). Accordingly, if the subject liquid crystal display modules meet the requirements of this tariff provision, they are entitled to beneficial treatment under subheading 9902.85.21, HTSUS. The rate of duty is free. This rate applies to articles entered on or before December 31, 2009. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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