The tariff classification of an LCD Module from China

N308599 January 22, 2020 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.80.7000; 9903.88.01 Denis Poirier Mack Technologies, Inc. 27 Carlisle Rd Westford, MA 01886 RE: The tariff classification of an LCD Module from China Dear Mr. Poirier: In your letter dated December 24, 2019, you requested a tariff classification ruling on an LCD Module. The merchandise under consideration, identified by part number 2300-001004, is described as an LCD module. The subject module is a flat panel display that is meant to be physically incorporated into various Concept2 indoor exercise machines, including rowers, ski trainers, and stationary bicycles. The module measures 76.14 mm x 76.14 mm and is comprised of an LCD cell, backlight, control IC, and flexible PCB. Once installed into the desired machine, the module will display a variety of information and statistics related to the activity being performed. You state that the subject module cannot be used in any other application. In your request, you suggest that the subject LCD module is correctly classified under subheading 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the LCD Module, part number 2300-001004, will be 9013.80.7000, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Flat panel displays other than for articles of heading 8528, except for subheadings 8528.52 or 8528.62.” The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.7000, HTSUS, unless specifically excluded, are subject to an 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 articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to importation of the goods. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division