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NY L83582

April 7, 2005

CLA-2-85:RR:NC:N1:112 L83582


TARIFF NO.: 8543.89.7000

Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a light panel from Taiwan

Dear Mr. Hoffacker:

In your letter dated March 18,2005, you requested a tariff classification ruling on behalf of Ceelite of Lansdale, Pennsylvania.

The item concerned is the Light Emitting Capacitor (LEC) Panel. The panel is a structured, layered, flexible electric capacitor with electrode layers on its front and back and a zinc sulfide (phosphor) layer between the electrode layers. The entire panel is enclosed in clear laminate. Corded flatline inverters are attached to the panel to convert AC or DC electricity into the appropriate voltage and frequency to power the panel. The panel may be manufactured in virtually any size with 4 feet in width and 8 feet in height being the largest size at present.

The purpose of the panel is to provide luminescent, ambient light. When plugged in, the zinc sulfide (phosphor) layer of the panel is “excited” by the electricity and emits light.

You suggested subheading 8532.30.0090 of the Harmonized Tariff Schedule of the United States (HTS), which provides for "Variable or adjustable (pre-set) capacitors" as the classification of the Light Emitting Capacitor (LEC) Panel. A capacitor is an electrical circuit element used to store electrons (energy). The Light Emitting Capacitor (LEC) Panel structure consists of a capacitor and utilizes the energy stored within the capacitor to provide surface illumination; this occurs when electrical voltage is applied to the Light Emitting Capacitor (LEC) Panel. As such, the Light Emitting Capacitor (LEC) Panel is not just a capacitor of 8532.30.0090, but rather an apparatus that provides surface illumination, which is beyond the scope provided for in that subheading. Therefore, classification of the Light Emitting Capacitor (LEC) Panel under HTS subheading 8532.30.0090 is inapplicable.

The Explanatory Notes (EN) for heading 8543 of the Harmonized Tariff Schedule of the United States (HTS) include under that heading “Electro-luminescent devices, ... in ... panels, and based on electro-luminescent substances ... placed between two layers of conductive material.”.

The applicable subheading for the Light Emitting Capacitor (LEC) Panel will be 8543.89.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ... apparatus, having individual functions, not specified elsewhere ... : Other ... apparatus: Other: Electric luminescent lamps. The rate of duty will be 2%.

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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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