The tariff classification of defective flat panel display panels from Peru
Issued August 5, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N327205 (August 5, 2022)
Tariff classification
HTS codes: 8524.11.9000
Headings: 8524
Product description
The imported merchandise is defective flat panel display modules for televisions. In the United States, the defects are investigated and repaired. The subject LCD panels do not contain a touch screen or any driver or control electronics and are not equipped with components for converting video signals. After being repaired, this merchandise will be incorporated into a television.
CBP rationale
The applicable subheading for the subject defective flat panel display modules for televisions will be 8524.11.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flat panel display modules, whether or not incorporating touch-sensitive screens: Without drivers or controls circuits: Of liquid crystals: Other.
Full text
N327205 August 5, 2022 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8524.11.9000 Grace Wojdat KW International, Inc 18655 S. Bishop Ave. Carson, CA 90746 RE: The tariff classification of defective flat panel display panels from Peru Dear Ms. Wojdat: In your letter dated July 20, 2022, on behalf of Amkotron, Inc., you requested a tariff classification ruling. The imported merchandise is defective flat panel display modules for televisions. In the United States, the defects are investigated and repaired. The subject LCD panels do not contain a touch screen or any driver or control electronics and are not equipped with components for converting video signals. After being repaired, this merchandise will be incorporated into a television. The applicable subheading for the subject defective flat panel display modules for televisions will be 8524.11.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flat panel display modules, whether or not incorporating touch-sensitive screens: Without drivers or controls circuits: Of liquid crystals: Other.” The rate of duty is 4.5%. 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 @cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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