The tariff classification of an electroluminescent lamp from Japan

NY 814125 September 29, 1995 CLA-2-85:R:N1: 112 814125 CATEGORY: Classification TARIFF NO.: 8543.80.7000 Mr. Shane Linsey UPS Customhouse Brokerage 6200 Lockheed Avenue Anchorage, AK 99502 RE: The tariff classification of an electroluminescent lamp from Japan Dear Mr. Linsey: In your letter dated August 24, 1995, on behalf of Pacifico Technologies Inc., you requested a tariff classification ruling. The electroluminescent lamp, designated as the FlexEl series, is rectangular in shape, measuring 3/4 inch in length, 2 3/8 inches in width and approximately 1/16 inch thick. It is comprised of individual layers of material, including rear conductor material, a dielectric layer, a phospor layer, an indium tin oxide layer, and a polyester base film. These layers are manufactured into the finished product through a screen printing process. When subjected to an electrical stimulus, the item becomes illuminated, and can be use to provide backlighting for LCD panels, or as a direct light source in display panels. The applicable subheading for the electroluminescent lamp will be 8543.80.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85; electric luminescent lamps. The rate of duty will be 2 percent ad valorem. This ruling is being issued under the provisions of Section 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division