The tariff classification of a flat panel display module from Japan

N337890 February 16, 2024 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8524.91.9000 Amy Johannesen Johannesen Associates, P.C. 195 Montague Street, 14th FloorBrooklyn, NY  11201 RE:  The tariff classification of a flat panel display module from Japan Dear Ms. Johannesen: In your letter dated January 31, 2024, filed on behalf of Tianma America, Inc., you requested a tariff classification ruling. The merchandise under consideration is a 6.5-inch Thin Film Transistor (TFT), Liquid Crystal Display (LCD), Video Graphics Array (VGA) display module, part number NL6448BC20-35D.  This display module includes a timing and control (“TCON”) integrated circuit (IC), a grayscale IC, and a gate and source driver.  As per the information provided, it does not have a touch screen and cannot convert video signals.  Moreover, at the time of importation, this module is fungible and can be incorporated, after importation, into different machines. The applicable subheading for the subject LCD display module will be 8524.91.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.”  The rate of duty will be 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division