United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 818148 - NY 818212 > NY 818148

Previous Ruling Next Ruling
NY 818148

January 22, 1996

CLA-2-84:RR:NC:MA:110 818148


TARIFF NO.: 8473.30.5000

Mr. Richard J. Houseman
Sharp Microelectronics Technology, Inc.
5700 NW Pacific Rim Boulevard
Camas, Washington 98607

RE: The tariff classification of a Light Guide Sheet from Japan.

Dear Mr. Houseman:

In your letter dated January 3, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves a model P-1097 Light Guide Sheet, that is designed and used with a liquid crystal display in a notebook or laptop computer.

The light guide sheet consists of an acrylic plate with diffuser and reflector films attached. Its function is to create a uniform lighting condition across the backlight unit of the LCD panel. As the light flows through the light guide sheet, it is diffused across the entire sheet and thus fills the display with an even distribution of light.

The light guide sheet consists essentially of an acrylic plate, diffuser of polycarbonate material, reflector of polyester film, and polyester adhesive tape. It is approximately 8 3/4 inches in length, 6 1/2 inches in height, and 1/4 of an inch in width. These guide sheets are specifically designed for use with the backlight unit of laptop or notebook LCD display units, and as per information provided, appear to be principally used with ADP display units.

Consideration was given to classifying the light guide sheet under HTS heading 9001, which covers optical elements. The light guide sheet is a part of the backlight unit of the LCD display unit. It is not a polarizer filter, an optical lens or an other optical element. Consideration under Heading 9001, HTS, would thus be precluded.

The applicable subheading for the Light Guide Sheet will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, not incorporating a cathode ray tube. 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 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 Art Brodbeck at 212-466-5490.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: