HQ 956696

May 12, 1995

CLA-2 R:C:M 956696 KCC

CATEGORY: Classification

TARIFF NO.: 9013.80.60

District Director

U.S. Customs Service

33 New Montgomery Street

San Francisco, CA 94105

RE: Protest 2809-93-101716; liquid crystal flat panel displays;
8471.92.30; other automatic

data processing display units, without cathode-ray tube (CRT), having a
visual display

diagonal not exceeding 30.5 cm; other liquid crystal devices not
constituting articles

provided for more specifically in other headings; principal use;
physical characteristics;

HRL 951288; HRL 951609; HRL 951868; HRL 952246; HRL 952973; HRL 952502;

HRL 954638

Dear District Director:

This is in regards to Protest 2809-93-101716, concerning the tariff
classification of liquid

crystal flat panel displays under the Harmonized Tariff Schedule of the
United States (HTSUS).

Additional information in letters dated August 15 and 17, 1994, and
March 24, 1995, were taken

into consideration in rendering this decision.

FACTS:

The articles at issue are liquid crystal flat panel displays, model
numbers KL3225ASTC-FFW, KL408BSR-FW, and KL6440DSTC-FW. The protestant
states that the liquid crystal flat

panel displays are manufactured using a chip on glass technology (COG)
which results in a thin

profile, light weight, and low power consumption liquid crystal flat
panel display. COG

technology involves mounting driver IC chips directly onto the glass
substrate. Therefore, the

need for a printed circuit board that requires interconnection to the
driver IC is replaced by wire

bonded leads. The wire is bonded to the thin film circuit pattern
deposited on the glass substrate.

Typically, the protestant states that its liquid crystal flat panel
displays have a resolution of 640 x

480, dot pitch average of .28 mm2 and an average response time close to
200 milliseconds.

However, for the models under consideration, the following are their
specific characteristics:

Model \#

Low

Power

Pixel

Config.

Dot Pitch

Thin

Profile

Light

Weight (g)

Liquid

Crystal

Mix

Exterior

Housing/

Back-lighting

KL3225ASTC-FFW

Yes

320 x 256

.27 mm2

TP/170g

170

Back-lighting

KL408BSR-FW

Yes

240 x 64

.42 mm2

TP/40g

140

Un-

available

KL6440D

STC-FW

Yes

640 x 400

.15 mm x

.205 mm

TP/450g

170

Back-lighting

Additionally, the protestant states that all of its liquid crystal flat
panel displays are

designed from conception for automatic data processing use and that any
other use is fugitive. In

this case, model KL3225ASTC-FFW and KL408BSR-FW were specifically
imported for point of

purchase devices and model KL6440DSTC-FW for fiber optic testing
devices. Additional

information before this office indicates that protestant\'s liquid
crystal flat panel displays are used

for automatic data processing machines and a variety of other
applications.

The entries of the liquid crystal flat panel displays were liquidated on
July 23, 1993, under

subheading 9013.80.60, HTSUS, as other liquid crystal devices not
constituting articles provided

for more specifically in other headings. In a protest timely filed on
October 20, 1993, the

protestant contends that the liquid crystal flat panel displays are
classified under subheading

8471.92.30, HTSUS, as other automatic data processing display units,
without cathode-ray tube

(CRT), having a visual display diagonal not exceeding 30.5 cm.

ISSUE:

Are the liquid crystal flat panel displays classified as other automatic
data processing

display units, without cathode-ray tube (CRT), having a visual display
diagonal not exceeding

30.5 cm under subheading 8471.92.30, HTSUS, or as other liquid crystal
devices not constituting

articles provided for more specifically in other headings under
subheading 9013.80.60, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the
General Rules of

Interpretation (GRI\'s). GRI 1, HTSUS, states, in part, that \"for legal
purposes, classification shall

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

The competing subheadings are as follows:

8471.92.30 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\...Other\...Input or output

units, whether or not entered with the rest of a system and whether or
not

containing storage units in the same housing\...Other\...Display
units\...Without

cathode-ray tube (CRT), having a visual display diagonal not exceeding
30.5 cm.

9013.80.60 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\...Other devices, appliances and
instruments\...Other.

We have consistently stated that the general rule is that unless a
principal use for signaling

(heading 8531, HTSUS) or as an automatic data processing output unit
(heading 8471, HTSUS)

can be established satisfactorily either by design limitation or other
reliable means, liquid crystal

displays are classifiable under subheading 9013.80.60, HTSUS, as other
liquid crystal devices not

constituting articles provided for more specifically in other headings.
See, Headquarters Ruling

Letter (HRL) 951288 dated July 7, 1992, HRL 952246 dated November 10,
1992 (modified in

HRL 952973 dated August 5, 1993, HRL 952502 dated March 18, 1993, and
HRL 954638 dated

December 2, 1993.

Additionally, we have stated that automatic data processing machine
liquid crystal flat

panel displays (laptop and notebook computer displays) typically exhibit
the following

characteristics: pixel configuration (640 x 480), dot pitch (.27 mm to
.30 mm), thin profile, light

weight, liquid crystal material mix (150 to 200 milliseconds response
time signal to signal), and

low power consumption (5V). See, HRL 951609 dated October 20, 1992, HRL
951868 dated

October 31, 1992, HRL 952246 (modified in HRL 952973), and HRL 952502.
In the previous

cited HRLs, Customs determined that based on the above parameters the
liquid crystal displays

were classified as other automatic data processing display units,
without cathode-ray tube (CRT),

having a visual display diagonal not exceeding 30.5 cm under subheading
8471.92.30, HTSUS.

Moreover, if the liquid crystal displays were missing the exterior
housing and/or back-lighting,

they were classified pursuant to GRI 2(a), HTSUS, as unfinished
automatic data processing

display units under subheading 8471.92.30, HTSUS.

Based on the information available, we are of the opinion that the
liquid crystal flat panel

displays are not classifiable under subheading 8471.92.30, HTSUS, as
other automatic data

processing display units, without cathode-ray tube (CRT), having a
visual display diagonal not

exceeding 30.5 cm. Since the protestant\'s liquid crystal flat panel
displays can and are used in

numerous applications, there appears to be no principal use. We note
that the liquid crystal flat

panel displays in this case are actually used for point of purchase and
fiber optic testing devices.

Additionally, pursuant to Customs established characteristics for
automatic data processing

machine liquid crystal flat panel displays, the characteristics of the
liquid crystal flat panel displays

at issue are not indicative of classification as automatic data
processing display units under

subheading 8471.92.30, HTSUS. See, HRL 951609, HRL 951868, HRL 952246
(modified in

HRL 952973), and HRL 952502. Therefore, the liquid crystal flat panel
displays are classified

under subheading 9013.80.60, HTSUS, as other liquid crystal devices not
constituting articles

provided for more specifically in other headings.

HOLDING:

The liquid crystal flat panel displays, model numbers KL3225ASTC-FFW,
KL408BSR-FW, and KL6440DSTC-FW, are classified under subheading
9013.80.60, HTSUS, as other liquid

crystal devices not constituting articles provided for more specifically
in other headings. The

protest should be DENIED.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065
dated August

4, 1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19,

should be mailed by your office to the protestant no later than 60 days
from the date of this letter.

Any reliquidation of the entry in accordance with the decision must be
accomplished prior to

mailing of the decision. Sixty days from the date of the decision the
Office of Regulations and

Rulings will take steps to make the decision available to customs
personnel via the Customs

Rulings Module in ACS and the public via the Diskette Subscription
Service, Freedom of

Information Act and other public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division