HQ 956920 - Protest 1001-94-101774; Liquid Crystal Device for typewriter; LCD; 8473.10.60; parts of typewriters; liquid crystal devices not constituting articles provided for more specifically in other headings; EN 90.13; GRI 3(b); composite good; EN Rule 3(b); GRI 3(a); specificity; HRLs 952360, 955447, 951868, 951609; Note 1(m), Section XVI - United States International Trade Commision Rulings

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HQ 956920

September 19, 1995

CLA-2 R:C:M 956920 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.60

Regional Commissioner of Customs c/o Protest and Control Section
6 World Trade Center, Room 761
New York, New York 10048-0945

RE: Protest 1001-94-101774; Liquid Crystal Device for typewriter; LCD; 8473.10.60; parts of typewriters; liquid crystal devices not constituting articles provided for more specifically in other headings; EN 90.13; GRI 3(b); composite good; EN Rule 3(b); GRI 3(a); specificity; HRLs 952360, 955447, 951868, 951609; Note 1(m), Section XVI

Dear Regional Commissioner:

This is in regards to Protest 1001-94-101774, regarding the tariff classification of a liquid crystal device for typewriters under the Harmonized Tariff Schedule of the United States (HTSUS). Additional information contained in a facsimile to Customs at JFK Airport, New York, dated July 21, 1994, from the IBM Wheelwriter Typewriter Operation Manual, presented at a meeting in Customs Headquarters on July 12, 1995, and in an additional submission dated July 20, 1995, were taken into consideration in rendering this decision. Samples were submitted for our examination.

FACTS:

The article under consideration is a liquid crystal device (LCD) for a typewriter, model LCM-5228-54E. It is a complete display with row and column drivers, inverter, buffer amplifier, and an electrical cord with connector which attaches the LCD to the electric typewriter. The complete display is housed in a plastic covering measuring approximately 14¾ inches by 2¾ inches by ½ inch and has a metal bracket which when flipped up acts as a stand. It is designed for use with the IBM Wheelwriter Typewriter 6787. The LCD is a 480 x 32 pixel graphic module and can display 80 characters on three lines. The first line displays the typed text and the other two lines display the commands regarding the status of the typewriter (i.e., storage, cleared, shift, spell).

The entry of the LCD was liquidated on December 10, 1993, under subheading 9013.80.60, HTSUS, as "[l]iquid crystal devices not constituting articles provided for more specifically in other headings...." In a protest timely filed on March 10, 1994, the protestant contends that the LCD is classifiable under subheading 8473.10.00, HTSUS, as "[p]arts and accessories of the machines of heading 8469...", or alternatively under subheading 8531.20.00, HTSUS, as "[e]lectric sound or visual signaling apparatus...[i]ndicator panels incorporating liquid crystal devices (LCD's)...." Counsel for the protestant withdrew its alternative claim for subheading 8531.20.00, HTSUS, in a telephone conversation on July 20, 1995, with a member of my staff.

ISSUE:

Is the LCD classified under subheading 8473.10.00, HTSUS, as "[p]arts and accessories of the machines of heading 8469...", or under subheading 9013.80.60, HTSUS, as "[l]iquid crystal devices not constituting articles provided for more specifically in other headings..."?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The subheadings under consideration are as follows:

8473.10.00 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472...Parts and accessories of the machines of heading 8469....

9013.80.60 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...Other.

Protestant contends that the LCD is classified under subheading 8473.10.00, HTSUS, as "[p]arts and accessories of the machines of heading 8469...." The LCD at issue is clearly a component of a typewriter which is classified under heading 8469, HTSUS. Therefore, the LCD is prima facie classifiable under subheading 8473.10.00, HTSUS.

However, the LCD is also prima facie classifiable under heading 9013, HTSUS, which provides for "[l]iquid crystal devices not constituting articles provided for more specifically in other headings...." EN 90.13 (pg. 1478) states:

(1) Liquid crystal devices consisting of a liquid crystal layer sandwiched between two sheets or plates of glass or plastics, whether or not fitted with electrical connections, presented in the piece or cut to special shapes and not constituting articles described more specifically in other headings of the Nomenclature (emphasis in original).

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989).

Counsel for the protestant states that the LCD at issue is not described by heading 9013, HTSUS, because the LCD at issue is "more than" than the LCD provided for under heading 9013, HTSUS. Counsel relies on EN 90.13 and technical and scientific references presented at the July 12, 1995, meeting for the position that the LCDs classifiable under heading 9013, HTSUS, are only those LCDs consisting of "a liquid crystal layer sandwiched between two sheets or plates of glass or plastics, whether or not fitted with electrical connections." Counsel states that the LCD at issue is the LCD classifiable under heading 9013, HTSUS, with additional components. Counsel maintains that these additional components, i.e., inverter, buffer amplifier, electrical cord with connector and plastic housing with metal bracket stand, cause the LCD under consideration to not be classified under heading 9013, HTSUS. The LCD with additional components under consideration is "more than" the LCDs classifiable under heading 9013, HTSUS.

However, Customs is of the opinion that the "more than" doctrine of the Tariff Schedules of the United States (TSUS) was not carried over into the HTSUS. Under the HTSUS, Customs is governed by the GRIs. In this case, the article at issue is comprised of an liquid crystal panel, inverter, buffer amplifier, electrical cord with connector and plastic housing with metal bracket stand. When, by application of GRI 2, HTSUS, goods are prima facie classifiable under two or more headings, GRI 3, HTSUS, is applicable. In this case, classification is determined by application of GRI 3(b), HTSUS, which provides:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

EN Rule 3(b) (pg. 4), states that:

The factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

It is our opinion that the liquid crystal panel imparts the essential character to the LCD at issue. It is the component which distinguishes the article as an liquid crystal panel. The inverter allows the user to adjust the display contrast on the liquid crystal panel. The buffer amplifier restores the signal to the liquid crystal panel due to the signal degradations from the typewriter body. The electrical cord connects the liquid crystal panel to the typewriter body. The inverter, buffer amplifier and electrical cord assist in the functioning of the liquid crystal panel. Additionally, in Headquarters Ruling Letter (HRL) 952360 dated October 15, 1992, we held that the LCD for a portable television consisting of an active matrix liquid crystal display screen, printed circuit board, diffuser panel and metal frame was classified under subheading 9013.80.60, HTSUS. Therefore, we find that the LCD at issue is classified under subheading 9013.80.60, HTSUS, as "[l]iquid crystal devices not constituting articles provided for more specifically in other headings...."

GRI 3(a), HTSUS, states that where goods are classifiable under two or more headings, "[t]he heading which provides the most specific description shall be preferred to headings providing a more general description." We have consistently held that subheading 9013.80.60, HTSUS, is a more specific subheading than a parts subheading such as subheading 8473.10.00, HTSUS. See, HRL 955447 dated February 9, 1994, which held that heading 9013, HTSUS, is more specific than heading 8529, HTSUS, which provides for parts of mobile telephones; HRL 951868 dated October 31, 1992, and HRL 951609 dated October 20, 1992, both of which held that heading 9013, HTSUS, is more specific than heading 8473, HTSUS. Moreover, GRI 3(a), HTSUS, need not be consulted because the GRIs state, in pertinent part, the following:

1. ...for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Therefore, since Note 1(m), Section XVI, HTSUS, requires that articles classifiable in chapter 90, HTSUS, are not classifiable in Section XVI, HTSUS, further GRIs need not be consulted.

HOLDING:

The LCD for a typewriter, model LCM-5228-54E, is classified under subheading 9013.80.60, HTSUS, as "[l]iquid crystal devices not constituting articles provided for more specifically in other headings...."

This protest should DENIED. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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