HQ 955062: Liquid Crystal Display Module; LCD; Signaling; 8531; 9013; HQ 951609; HQ 951288; HQ 952360; HQ 086929; HQ 952973; HQ 955294 Dear Ms. Higgins:

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     


 

                            HQ 955062
                                                               
                          March 21, 1994

CLA-2 CO:R:C:M  955062 MBR

CATEGORY:  Classification

TARIFF NO.:    8531.20.00    

Elizabeth Higgins
Vice President Finance & Operations
Densitron Corporation
3425 West Lomita Boulevard
Torrance, CA 90505

RE:  Liquid Crystal Display Module; LCD; Signaling; 8531; 9013; HQ
     951609; HQ 951288; HQ 952360; HQ 086929; HQ 952973; HQ 955294
 
Dear Ms. Higgins:

     This is our response to your letters of September 23, 1993,
and February 25, 1994, regarding the classification of certain
Liquid Crystal Displays (LCDs), under the Harmonized Tariff
Schedule of the United States (HTSUS).  

FACTS:

     The Densitron Corporation imports liquid crystal display
modules ("LCDs"), complete with row and column drivers and
electrical connections.  You have submitted the following
information regarding the principal use of these LCDs:

LCD Model           Application              Function

LM3328              Global Positioning       Indicates
                                             Position/Destination

LM4328              Audio/Visual System      Indicates Device
                    Controller               Setting

LM4129              Traffic Signal           Indicates System
                    Controller               Operation

LM3160              Portable Data            Indicates Data Stored
                    Collector  

LM4328              Lottery System           Indicates Logged Data


                               -2-

LM656               Medical Instrument       Indicates Patient
                                             Blood Gases

LM4129              Industrial Gas Monitor   Indicates Gas Levels

LM4328              Raid Disk Backup         Indicates Measurements
                                             and Parameters

LM4183              Measurement Instrument   Indicates Measurements

LM3229              Medical Instrument       Indicates Results of
                                             Blood Tests

LM4229              Pipeline Monitoring      Indicates Pressure and
                                             Flow Rate

LM56A128            Measuring Device         Indicates Flow
                                             Measurements

64 X 240            Gasoline Pump Indicator  Indicates Payment
                                             Information

ISSUE:

     Are the instant liquid crystal displays classifiable under the
provision for electric sound or visual signaling apparatus, or
under the provision for liquid crystal devices, not more
specifically?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part:

     ...classification shall be determined according to the terms 
    of the headings and any relative section or chapter notes...

     The instant LCDs are prima facie classifiable under the
following subheadings:

8531 Electric sound or visual signaling apparatus (for example,
     bells, sirens, indicator panels...

8531.20.00     Indicator panels incorporating liquid crystal
               devices (LCD's) or light emitting diodes (LED's)

*    *    *    *    *    *    *    *    *    *    *    *    *    *

9013 Liquid crystal devices not constituting articles provided for
     more specifically in other headings


                               -3-

9013.80.60     Other devices, appliances and instruments: Other

*    *    *    *    *    *    *    *    *    *    *    *    *    *

     Heading 8531, HTSUS, provides for electric sound or visual
signaling apparatus.  Therefore, to be classifiable in this
heading, the apparatus must be designed for "signaling," as that
term is defined for tariff purposes.

     The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to heading 8531, HTSUS, page 1381, are
fairly descriptive and restrictive as to the types of "signaling"
indicator panels and the like must perform in order to be 
classifiable in that provision.  It states: "[t]hese are used
(e.g., in offices, hotels and factories) for calling personnel,
indicating where a certain person or service is required,
indicating whether a room is free or not.  They include: 

     (1)  Room indicators.  These are large panels with numbers
          corresponding to a number of rooms...

     (2)  Number indicators.  The signals appear as illuminated
          figures on the face of a small box; in some apparatus of
          this kind the calling mechanism is operated by the dial
          of a telephone.  Also clock type indicators in which the
          numbers are indicated by a hand moving round a dial.

     (3)  Office indicators, for example, those used to indicate
          whether the occupant of a particular office is free or
          not...

     (4)  Lift indicators.  These indicate, on an illuminated
          board, where the lift is and whether it is going up or
          down. etc.

     Only those LCDs which are limited by design, function, or
principal use to that of "signaling," are classifiable in heading
8531, HTSUS.  The principal uses enumerated above are applications
in which only certain limited indication information is provided to
a user (such as measurement, coordinates, flow rate, etc.), and as
such, these LCDs provide similar indication information as those
types of limited indication functions enumerated in the EN above. 
Therefore, Customs concurs that the instant LCDs are principally
used for visual signaling.  See HQ 954638, dated December 2, 1993,
in which Customs held that LCDs with limited operational
capabilities for signalling functions (such as electronic price
tags, medical instrumentation, diving equipment, camera controls,
and industrial controls) were properly classifiable as signalling
apparatus.  See also HQ 953115, dated May 10, 1993, in which
Customs held that similar avionics LCDs modules for collision
avoidance systems (which provide limited information such as 


                               -4-

location of other aircraft and directional heading to avoid
collision), were properly classifiable as signaling apparatus.

     Heading 9013, HTSUS, provides for: "[l]iquid crystal devices
not constituting articles provided for more specifically in other
headings."  The ENs to heading 9013, HTSUS, page 1478, further
state:

     (1)  Liquid crystal devices consisting of a liquid crystal
          layer sandwiched between two sheets or plates of glass or
          plastics, whether or not fitted with electrical
          connections, presented in the piece or cut to special
          shapes and not constituting articles described more
          specifically in other headings of the Nomenclature.

     However, the instant LCDs are more specifically described in
subheading 8531.20.00, HTSUS, which provides for: "[e]lectric sound
or visual signalling apparatus...: [i]ndicator panels incorporating
liquid crystal devices (LCD's)...."  Customs has consistently held
that subheading 8531.20.00, HTSUS, is more specific than subheading
9013.80.60, HTSUS.  See HQ 955294, dated March 18, 1994, HQ 952973,
dated August 5, 1993, HQ 954788, dated December 1, 1993, and HQ
954638, dated December 2, 1993.  Therefore, these LCDs are
classifiable in subheading 8531.20.00, HTSUS.

     The importer argues alternatively for classification under the
provision for ADP parts.  Firstly, the instant LCDs do not appear
to be used with ADP machines as delineated in chapter 84, Legal
Note 5.  Secondly, the Additional U.S. Rules of Interpretation,
regarding "parts" classifications versus classifications under eo
nomine provisions, state as follows:

     1.  In the absence of special language or context which
     otherwise requires--

          (c)  a provision for parts of an article covers products
               solely or principally used as a part of such
               articles but a provision for "parts" or "parts and
               accessories" shall not prevail over a specific
               provision for such part or accessory"

     Therefore, the instant LCDs are classifiable in the specific
provision for signaling apparatus, and not a provision for "parts." 

HOLDING:

     The Densitron Corporation liquid crystal displays are
principally used for visual signaling functions.  Therefore, they
are classifiable in subheading 8531.20.00, HTSUS, which provides
for: "[e]lectric sound or visual signaling apparatus (for example,
bells, sirens, indicator panels...: [i]ndicator panels 


                               -5-

incorporating liquid crystal devices (LCD's) or light emitting
diodes (LED's)."  The rate of duty is 2.7 percent ad valorem.

                              Sincerely, 




                              John Durant, Director
                              Commercial Rulings Division