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NY L81742

January 27, 2005

CLA-2-90:RR:NC:MM:114 L81742


TARIFF NO.: 9013.80.90, 8504.40.9570

Mr. Michael Jackson
Meeks, Sheppard & Pillsbury, LLP
100 Newport Center Drive
Suite 220
Newport Beach, CA 92660

RE: The tariff classification of liquid crystal display panels and inverters from Taiwan or Korea

Dear Mr. Jackson:

In your letter dated December 7, 2004, on behalf of Delta Products Corporation, you requested a tariff classification ruling.

The color TFT liquid crystal display panel has a 1280 by 768 pixel matrix and is in a metal housing. The display’s diagonals will range from 20 inches to 47 inches. The LCD panel does not incorporate a television type RF tuner and is not capable of receiving television broadcast signals.

The inverter, which converts DC voltage to AC voltage, generates the AC voltage to operate the backlight lamp inside the LCD panel.

The liquid crystal display panels and the inverters will be used to manufacture televisions for the U.S. market. In their condition as imported, the LCD panels and the inverters cannot receive any television broadcast signals. According to the importer, the LCD panels and the inverters are not assembled together. They are separate parts when imported.

The applicable subheading for the liquid crystal display 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 headings, other devices, appliances and instruments, other. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the inverters will be 8504.40.9570, Harmonized Tariff Schedule of the United States (HTS), which provides for static converters, other, inverters. The rate of duty is 1.5 percent ad valorem.

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.


Robert B. Swierupski

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