The tariff classification of Liquid Crystal Devices from South Korea

NY D84830 December 1, 1998 CLA-2-90:RR:NC:MM:114 D84830 CATEGORY: Classification TARIFF NO.: 9013.80.7000, 9013.80.9000 Mr. John Nieberding Hyundai Electronics America 3101 North First Street San Jose, CA 95134 RE: The tariff classification of Liquid Crystal Devices from South Korea Dear Mr. Nieberding: In your letter dated November 13, 1998 you requested a tariff classification ruling on certain Liquid Crystal Devices (LCDs). The LCDs are 40 character x 4 line dot matrix displays. The base model number is HC-40401. The part numbers are HC-40401NG, HC-40401NG-01, HC-40401NG-C, HC-40401NG-C-01, HC-40401NG-EW, and HC-40401NY. According to the information which you provided, the 40 x 4 LCDs are used in test equipment and hand-held inventory counters. You also request the tariff classification of the LCD glass panel only. The LCD glass panels are the LCD glass with the liquid crystal material injected between the glass panels. The LCD glass panels are generally referred to as glass sandwiches. The applicable subheading for the 40 x 4 LCDs, base model number HC-40401, will be 9013.80.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings; flat panel displays other than for articles of heading 8528. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the glass panels consisting of the two pieces of glass with the liquid crystal material injected between the glass panels will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headnings; other. The rate of duty will be 5.4 percent. 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