United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 957133 - HQ 957503 > HQ 957138

Previous Ruling Next Ruling
HQ 957138




July 25, 1995

CLA-2 R:C:M 957138 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.60

District Director
U.S. Customs Service
300 S. Ferry Street, Rm. 1001
Terminal Island, CA 90731

RE: Protest 2720-94-100504; LCD Glass Sandwiches and Graphic Modules; HQ 952973; Explanatory Note 90.13; Section XVI, Note 1(m); 8531.20.00

Dear District Director:

The following is our decision regarding Protest 2720-94-100504 concerning your action in classifying and assessing duty on liquid crystal display glass sandwiches and graphic modules under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of liquid crystal display (LCD) glass sandwiches (model nos. VI and VL) and graphic modules (model no. MGL). The protestant has provided little descriptive literature concerning the specific merchandise at issue. It is our understanding that the glass sandwiches are glass-only LCDs consisting of a twisted nematic liquid crystal cell without any attached electronics. It is our understanding that the LCD graphic modules consist of glass sandwiches connected to electronics, including printed circuit boards. The modules may be programmed to display to a user a maximum of 42 alpha-numeric characters on a line with a maximum of sixteen lines. The protestant was not specific with regard to the end use applications of the merchandise.

The merchandise was entered under subheading 8531.20.00, HTSUS, as indicator panels incorporating LCDs. The entry was liquidated on March 4, 1994, under subheading 9013.80.60, HTSUS, as LCDs not constituting articles provided for more specifically in other headings. The protest was timely filed on April 29, 1994.

ISSUE:

Whether the LCD glass sandwiches and graphic modules are classifiable under subheading 8531.20.00, HTSUS, as indicator panels incorporating LCDs, or under subheading 9013.80.60, HTSUS, as LCDs not constituting articles provided for more specifically in other headings.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In HQ 952973, dated August 5, 1993, we held LCD glass sandwiches classifiable under subheading 9013.80.60, HTSUS.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or 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). In part, Explanatory Note 90.13 (p. 1478) states that:

. . . This heading includes:

(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.

Based upon the information supplied by the protestant, the subject LCD glass sandwiches meet the above description. Therefore, based upon Explanatory Note 90.13 and the holding in HQ 952973, the LCD glass sandwiches are classifiable under subheading 9013.80.60, HTSUS.

With regard to the LCD graphic modules, in HQ 952973, we stated that:

. . . only those LCDs which are limited by design and function to that of "signaling", are classifiable in heading 8531, HTSUS. . . we are now of the opinion that LCDs having 80 or less characters are restricted to signaling functions by virtue of their operational limitations. . . Therefore, the EG-2401S-ER-1 (1 line with 64 characters) is classifiable in subheading 8531.20.00, HTSUS.

The protestant has stated that the graphic modules may be programmed to display to a user a maximum of only 42 alpha-numeric characters on a line with a maximum of six lines. However, the protestant has failed to provide the exact number of characters per line for each item of merchandise, and has not been specific with regard to each item's end use application. Therefore, because the protestant has failed to demonstrate that the function of the LCD graphic modules is that of signaling, it is our position that they are classifiable under subheading 9013.80.60, HTSUS.

Section XVI, note 1(m), states:

1. This section does not cover:

(m) Articles of chapter 90.

Because the LCD glass sandwiches and graphic modules are articles of chapter 90, HTSUS, they are precluded from classification under heading 8531, HTSUS.

HOLDING:

The LCD glass sandwiches and graphic modules are classifiable under subheading 9013.80.60, HTSUS, as LCDs not constituting articles provided for more specifically in other headings.

The protest should be DENIED in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, 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 the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the 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 the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: