The tariff classification of a liquid crystal display andintegrated circuit from Japan

NY 881460 January 15, 1993 CLA-2-85:S:N:N1:109 881460 CATEGORY: Classification TARIFF NO.: 8542.11.00, 9013.80.6000 Ms. Laura Thesenvitz Seino America, Inc. 2580 S. 156th Bldg. A Rm 201 Seattle, WA 98158 RE: The tariff classification of a liquid crystal display and integrated circuit from Japan Dear Ms. Thesenvitz: In your letter December 17, 1992, you requested a tariff classification ruling. The subject merchandise is described as follows: 1. The LCD display, identified in your letter as FO7KM, is described as an active liquid crystal display device originally intended for use in viewfinders of camcorders. You state that although the specification sheet indicates 96,600 pixel resolution (red, green and blue color dots), by standard engineering practice, it only has one-third of that number, 32,200, since each picture element is made up of a red, green and blue dot. The LCD is a product that looks like a pair of glasses which will be used as an auxiliary viewfinder in a camcorder. 2. The integrated circuit (IC), identified as ETM3030TOA, is a CMOS logic IC specifically for driving the Seiko Epson FO7KM LCD display. The IC functions include clock, timing and housekeeping signals to support the operation of an active matrix liquid crystal display. The applicable subheading for the LCD display, FO7KM, will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[l]iquid crystal devices not constituting articles provided for more specifically in other headings." The rate of duty will be 9 percent ad valorem. The applicable subheading for the integrated circuit, ETM3030TOA, will be 8542.11.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]onolithic integrated circuits," free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport