H303926

HQ H303926 December 29, 2023 OT:RR:CTF:EMAIN H303926 TPB CATEGORY: Classification TARIFF NO.: 9013.80.90 Area Port Director Customs and Border Protection Electronics Center of Excellence and Expertise Port of NY/NWK Attn: John Tremblay, Import Specialist Re: Application for Further Review of Protest No. 270419102130; Classification of certain LCD modules Dear Port Director: The following is our decision as to Protest 2704-19-102130, which was filed on behalf of InnoLux Corporation (InnoLux/Protestant). The protest pertains to the classification of certain liquid crystal display (LCD) modules under the Harmonized Tariff Schedule of the United States (HTSUS). This decision takes into account information provided during our meeting with InnoLux on January 28, 2021, and Protestant’s additional submissions, dated March 21, 2021, and March 9, 2022. FACTS: The protested entries include five models of modules that are used in automotive applications: models GD0800EA00N40, GDJ080EA1030S, GD0800EA00340, and GD0800PA00440, and GD0420PA00240. All five models are manufactured by Innolux or its subsidiaries to the specifications provided by the ultimate customer motor vehicle manufacturer, and are produced and sold exclusively to automotive electronics suppliers approved by the ultimate customer motor vehicle manufacturer. Protestant indicates that models GD0800EA00N40, GD0800EA00340, GD0800PA00440 and GDJ080EA1030S are said to be functionally identical, and are referred to as “the subject 8” monitors” in reference to the diagonal dimensions of the LCD screen. According to Attachment 1, included with Protestant’s submission, these are active-matrix color TFT LCD modules, which have 8-inch diagonal active area containing 800xRGB x 480 pixels and has an 8-bits (x3) colors capability. The subject modules further include an LED backlight, electronics, and an LED driver on a PCBA. The typical applications for this merchandise are automotive driver information, infotainment, navigation, and telematics systems. After importation, the subject 8” LCD modules will be used for different applications in the manufacturer’s vehicles. They can be used to only display vehicle information including speed, mileage, battery power, gas levels, fuel, and oil levels. In addition, they can be used as the center information panel to display information regarding audio source, volume, settings, outside temperature, vehicle climate control information (temperature, fan speed, etc.), map information if the vehicle is equipped with navigation, and rear backup camera footage when the vehicle is in reverse. However, the information provided indicates that the subject LCD modules, as imported do not contain any controls. Model GD0420PA00240 contains a 4.2-inch diagonal TFT-LCD screen and is used in electronic instrument cluster applications. After installation, this model will displays vehicle information including mileage, fuel economy, speed, trip odometer, tire pressure, navigation information, radio stations, and volume information. ISSUE: Whether the subject LCD modules are classified under heading 8531, HTSUS, as signaling apparatus, heading 8528, HTSUS, as monitors, or heading 9013, HTSUS, as other liquid crystal devices. LAW AND ANALYSIS: Initially, we note that the matters presently before us may be protested under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protest 2704-19-102130 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to alleged ot be inconsistent with a ruling by the Commissioner or CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2017 HTSUS headings under consideration are as follows: 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: 8528.59 Other: Color: With a flat panel screen: Other: 8528.59.25 With a video display diagonal not exceeding 34.29 cm 8531 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: 8531.20.00 Indicator panels incorporating liquid crystal devices (LCD's) or light emitting diodes (LED) 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: 9013.80 Other devices, appliances and instruments: 9013.80.70 Flat panel displays other than for articles of heading 8528, except subheadings 8528.52 or 8528.62 9013.80.90 Other As an initial matter, Protestant notes that the subject goods cannot be classified under heading 9013 if they are “provided for more specifically in other headings.” See Sharp Microelectronics Technology, Inc. v. United States, 932 F. Supp. 1499 (CIT 1996), aff’d, 122 F.3d 1446 (Fed. Cir. 1997). Therefore, if the subject modules are described in heading 8531 or heading 8528, they cannot be classified in heading 9013. Further, Note 1(m) of Section XVI of the HTSUS provides that “this section [which includes chapter 85] does not cover . . . Articles of Chapter 90.” Note 1(m) thus states a rule of interpretation that articles, which are described in Chapter 90, cannot be classified in Chapter 85. Heading 8531. We will first examine the Protestant’s principal argument that the goods are specifically provided for under heading 8531 as signaling apparatus. Heading 8531, HTSUS, provides, in relevant part, for “Electric sound or visual signaling apparatus … other than those of heading 8512 or 8530.” The heading is a “use provision” subject to Additional U.S. Rule of Interpretation 1(a), which states that “[a] tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.” See Headquarters Ruling Letter (HQ) 951288, dated July 7, 1992. Protestant claims that because the subject monitors are of a class or kind of merchandise principally used for signaling, they are prima facie classifiable under heading 8531 as signaling apparatus. Protestant notes that in the years following the introduction of subheading 9013.80 into the tariff schedule, CBP issued a series of rulings considering the circumstances under which LCD screens could be considered to be “signaling apparatus” of heading 8531 versus “other LCDs” of heading 9013. See, e.g., HQ 954788, dated March 18, 1993. CBP found that L

Initially, we note that the matters presently before us may be protested under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protest 2704-19-102130 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to alleged ot be inconsistent with a ruling by the Commissioner or CBP or his designee, or with a decision made by CBP with respect to the same or substantially similar merchandise. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2017 HTSUS headings under consideration are as follows: 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors:8528.59 Other: Color: With a flat panel screen: Other:8528.59.25 With a video display diagonal not exceeding 34.29 cm8531 Electric sound or visua