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NY M82094

May 3, 2006

CLA-2-90:RR:NC:MM:114 M82094


TARIFF NO.: 9013.80.7000; 8471.60.4580

Ms. Amy Johannesen
Cerny Associates, P.C.
24 Smith Street
Building 2, Suite 102
Pawling, New York 12564

RE: The tariff classification of liquid crystal display modules from Japan

Dear Ms. Johannesen:

In your letter dated February 27, 2006, on behalf of NEC Electronics America, Inc., you requested a tariff classification ruling on two active matrix liquid crystal display (LCD) modules from Japan.

Model NL3224BC35-20 is a 5.5-inch TFT (thin film transistor) color liquid crystal display module. It consists of a liquid crystal display panel with driver LSIs (large scale integration) for driving the TFT array and a backlight. The module is a QVGA (quarter VGA) display with a diagonal size of 5.5 inches. The pixel size is 320 by 240 pixels and the pixel arrangement is RGB (red dot, green dot, blue dot) vertical stripe. The display in its condition as imported, cannot receive video signals such as RF modulated, NTSC, PAL, etc.

From the information you have provided, it appears that Model NL3224BC35-20 performs a function other than ADP. These displays are to be used in point of sale terminals, in computerized cash registers, in medical equipment and similar equipment. The displays are excluded from classification in heading 8471, HTSUS, as per note 5 E to chapter 84, as they are performing a function other than data processing.

Model NL10276AC30-07 is a 15-inch TFT color liquid crystal display module. The module is an XGA display with a diagonal size of 15 inches (exceeding 30.5 cm), which is a diagonal size of displays used in ADP applications. This model has the drivers, pixel size 1024 x 768 and the pixel arrangement RGB vertical stripe, all of which can be used in a high resolution ADP display. While your claim states many possible uses for this monitor, we did not receive evidence indicating this class or kind is specifically designed for industrial use other than ADP, nor did we receive documentation indicating it is marketed or sold for use other than with ADP machines. Simply being more durable does not disqualify it from classification in heading 8471 if it meets note 5, chapter 84, Section XVI. In fact, if a purchaser chooses to use this panel in a PC, there is nothing precluding this use.

The applicable subheading for model NL3224BC35-20 will be 9013.80.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for liquid crystal devices not constituting articles provided for more specifically in other headings, flat panel displays other than for articles of heading 8528. The rate of duty will be free.

The applicable subheading for Model NL10276AC30-07 will be 8471.60.4580, HTSUS, which provides for automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: input or output units, whether or not containing storage units in the same housing: other: display units: other: other: other. The rate of duty will be free.

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.


Robert B. Swierupski

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