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NY 891854

November 1, 1993

CLA-2-84:S:N:N1:110 891854


TARIFF NO.: 8471.92.3000

Mr. Christopher K. Tahbaz
Donovan Leisure Newton & Irvine
30 Rockefeller Plaza
New York, N.Y. 10112

RE: The tariff classification of Incomplete Active Matrix Liquid Crystal ADP Display Units from Japan.

Dear Mr. Tahbaz:

In your letter dated October 25, 1993, on behalf of Sharp Microelectronics Technology, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves unassembled active matrix liquid crystal display units. Each unassembled display unit consists of the following components: AMLC glass cell (display glass); front and back polarizers; a fixed number of large scale integrated circuits (LSI's), depending on the display model involved (currently 20 per liquid crystal cell); 3 printed wiring boards; and two jumper connectors. After importation, the merchandise will be assembled into incomplete AMLC display units and then have a bezel and backlight device added prior to its shipment to the ultimate purchaser.

The assembly of each display unit is accomplished in four simple steps: gluing of polarizers to each side of the display glass; attachment of the LSI's to the display glass by means of a conductive anisotropic tape; mechanized soldering of PWB's to the LSI's; and manual soldering of jumpers to the PWB's. Because the individual components of each unassembled display are extremely fragile, they cannot be shipped in the form of single display kits. Instead, each importation of the merchandise will consist of the components required to assemble 800 to 1800 incomplete display units, the average number of these displays that can be assembled in an 8 to 24-hour period.

The specific model number will initially be described as model number LQ9DO1A, and as per the importer will be designed and marketed for use with notebook computers. The design characteristics of these unassembled display units are as follows:

1. Pixel configuration of 640 x 480, the configuration required for the display of VGA text and graphics, the PC industry standard.
2. A dot pitch of 0.27 mm.
3. A profile of 12 mm (0.47 inches)
4. The assembled display weighs approximately 575 grams (1.30 pounds)
5. A liquid crystal material mix that enables the display unit to function with a response time of 80 milliseconds, signal to signal.
6. The input voltage for this display is 5 volts, with actual power consumption of 3.6 watts.

Based on information provided, these unassembled flat panel displays appear to be principally used as ADP output units, in addition to their design characteristics which makes them ideally suitable for ADP output applications. Please note also HQ 953313 that involved similar merchandise. Noting GRI 2(a) the importation of these unassembled display units has the essential character of finished or complete ADP LCD's.

The applicable subheading for the unassembled active matrix LCD units will be 8471.92.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for display units without cathode-ray tube (CRT), having a visual display diagonal not exceeding 30.5 cm. The rate of duty will be free.

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.


Jean F. Maguire
Area Director

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