The tariff classification of LCD cells from China

N300291 September 11, 2018 CLA-2-90:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 9013.80.7000 Ms. Ashley Hong Nissin International Transport USA Inc. 1540 W 190th Street Torrance, CA 90501 RE: The tariff classification of LCD cells from China Dear Ms. Hong: In your letter dated August 27, 2018, you requested a tariff classification ruling on behalf of your client, Stanley Electric Sales of America Inc. The item concerned is a liquid crystal display (LCD) cell. This device will be used as the display within an automobile HVAC control panel. It is used to display information regarding temperature settings, fan speed, defrost and ventilation conditions. The device concerned is the LCD cell only. This cell does not contain drive circuitry. The drive circuitry is external to the display. This LCD display cell is a passive matrix, single-color, fixed segmented character display with pin connectors. The applicable subheading for the liquid crystal display (LCD) cell will be 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings…: Flat panel displays other than for articles of heading 8528, except subheadings 8528.52 or 8528.62.” The rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01. Products of China classified under subheading 9013.80.7000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9013.80.7000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division