The tariff classification of Liquid Crystal Display flat panels from China and Taiwan

N054736 March 23, 2009 CLA-2-90:OT:RR:E:NC:1:114 CATEGORY: Classification TARIFF NO.: 9013.80.9000 Mr. Jonathan J. Little N.F. Smith & Associates, LP 5306 Hollister Houston, TX 77040 RE: The tariff classification of Liquid Crystal Display flat panels from China and Taiwan Dear Mr. Little: In your letter dated March 16, 2009, you requested a tariff classification ruling. The subject merchandise consists of five models of LCD flat panels that will be used in laptops. You describe the models as unfinished glass sandwiches that consist of two pieces of processed glass with the liquid crystal material inserted between the pieces of glass with a power supply wire attached. You state that the five models of LCD flat panels do not contain the drive electronics (row and column drivers) and that in their condition as imported, they cannot display any information. The five model numbers are: B154EW01 V9, B154EW08 V0, N141I3-L02, N154I2-L02 and LP171WU3-TLA1. The applicable subheading for the of LCD flat panels model numbers B154EW01 V9, B154EW08 V0, N141I3-L02, N154I2-L02 and LP171WU3-TLA1 will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, other devices, appliances and instruments, other. The rate of duty will be 4.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division