The tariff classification of an electroluminescent display module from Japan

NY F82153 February 16, 2000 CLA-2-85:RR:NC:1:112 F82153 CATEGORY: Classification TARIFF NO.: 8531.80.9025 Mr. Eric R. Rock Nippon Express USA, Inc. 11417 Irving Park Road Franklin Park, IL 60131 RE: The tariff classification of an electroluminescent display module from Japan Dear Mr. Rock: In your letter dated December 22, 1999 you requested a tariff classification ruling. As indicated by the submitted sample and descriptive literature, the electroluminescent display module consists of a 96 x 32 pixel graphic dot matrix indicator panel that has been attached to a printed circuit assembly. This module will be incorporated into a cellular mobile phone and will display the information associated with a telephone call. The applicable subheading for the electroluminescent display module will be 8531.80.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric sound or visual signaling apparatus: Other: Other. The rate of duty will be 1.3 percent ad valorem. In your request, you state the opinion that the correct classification for this display module should be in subheading 8531.20.0020, HTS, which provides for indicator panels incorporating liquid crystal devices (LCD’s) or light emitting diodes (LED’s). Since the module in question incorporates electroluminescent material as the medium, it cannot be classified in a subheading that specifies only LCD or LED as the medium. 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division