The tariff classification of LCD film from Japan

NY D82261 September 24, 1998 CLA-2-90:RR:NC:MM:114 D82261 CATEGORY: Classification TARIFF NO.: 9001.20.0000 Mr. K. J. Hinek M.O. Air International, Inc. 182-16 149th Road Jamaica, New York 11413 RE: The tariff classification of LCD film from Japan Dear Mr. Hinek: In your letter dated September 4, 1998, on behalf of Fuji Photo Film Co., Ltd. you requested a tariff classification ruling on LCD film. Two samples of LCD film were submitted with your letter. The TAC film measures approximately 11 3/4 inches in length and 8 3/8 inches in width. The WideView film measures approximately 8 3/4 inches in length and 6 inches in width. In your provided descriptive brochure it is indicated that polarizing film is used in manufacturing LCDs. The polarizing film is usually made of two pieces of triacetate cellulose (TAC) film stuck to a polyvinyl alcohol base. The plate measures about one-tenth of a millimeter thick. The polarizing film has the ability to let through light rays of a certain polarity (or direction) alone and block out the others. Without this screening effect, the liquid crystals would not work properly; also, the image appearing on the display would be ill-defined from the presence of too much extraneous light. The applicable subheading for the polarizing film will be 9001.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sheets and plates of polarizing material. The rate of duty will be 4.8 percent ad valorem. This ruling is being issued under the provisions of Part 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 Barbara Kiefer at 212-466-5685. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division