HQ 953115

May 10, 1993

CLA-2 CO:R:C:M 953115 MBR

CATEGORY: Classification

TARIFF NO.: 8531.20.00

Mr. Donald Alford Weadon, Jr.

Dickstein, Shapiro & Morin

2101 L Street, N.W.

Washington, D.C. 20037-1526

RE: Toshiba America Electronic Components, Inc.; Visual Signaling

Apparatus; Liquid Crystal Display; LCD; Avionics LCD Module;

Models TFD-32W20 and TFD-32W02; 8531; 9013; HQ 952502; HQ

952246; HQ 951609; HQ 951288; HQ 952360

Dear Mr. Weadon:

This is our reply to your letter of December 17, 1992, on

behalf of Toshiba America Electronic Components, Inc. (TAEC),

requesting classification of the Avionics Liquid Crystal Display

(\"LCD\") Modules, under the Harmonized Tariff Schedule of the United

States (HTSUS).

FACTS:

You state that the \"Toshiba Avionics LCD Modules,\" which are

designed to serve as the indicator panel portion of an air

transport indicator (\"ATI\"), consist of a dot matrix LCD sandwich

installed upon and connected to a specially designed printed

circuit board (\"PCB\") populated with specially designed row and

column LCD driver integrated circuits. The viewing area of the

graphics modules consists of sub-pixels arranged in columns and

rows across the active viewing area. The driver circuits receive

a display output signal from a device such as a collision avoidance

system (\"TCAS\"), and electronically address specific areas on the

dot matrix of the LCD sandwich through a multiplex drive time-

sharing sequence. When thus electronically addressed and

stimulated, the molecules in the normally transparent liquid

crystal medium, within the LCD sandwich, uniformly align and become

opaque, creating a visible dot or series of dots, which then

display a visual signal.

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The instant importation also incorporates a bezel which is

specially designed to aid in its physical incorporation into

existing slots of an ATI. These importations are finished, ready

to install (\"plug and play\") Avionics LCD Modules.

Toshiba specially designs the Avionics LCD Modules to meet

stringent aircraft part specifications. The Avionics LCD Modules

must withstand a much broader operating temperature range than

standard indicator panel LCD modules. The Avionics LCD Modules

must also withstand the incessant vibration which occurs during

flight. In addition, the light transmittance, viewing angle and

response time characteristics of the avionics LCD modules are

specifically engineered to meet exacting air worthiness

certification standards. As a result of their special design,

color, and qualities, the cost of the Avionics LCD Modules is many

times greater than that of standard indicator panel LCD modules of

the same resolution. The sub pixel array of the Toshiba Avionics

LCD Module is 240(2) X 240(2).

ISSUE:

Are the instant Toshiba Avionics LCD Modules classified under

heading 8531, HTSUS, which provides for electric sound or visual

signaling apparatus, or under heading 9013, HTSUS, which provides

for LCDs not provided for more specifically in other headings, or

under heading 9014, HTSUS, which provides for parts and accessories

of other navigational instruments?

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 Avionics LCD Modules 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:

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9013.80.60 Other devices, appliances and instruments: Other

\* \* \* \* \* \* \* \* \* \* \* \* \* \*

9014 Direction finding compasses; other navigational instruments

and appliances; parts and accessories thereof:

9014.90.20 Parts and accessories: Of articles covered by

subheading 9014.20.40

\* \* \* \* \* \* \* \* \* \* \* \* \* \*

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.\"

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.

We have uniformly stated in HQ 952502, dated March 18, 1993,

HQ 952246, dated November 10, 1992, HQ 951868, dated October 31,

1992, HQ 952360, dated October 15, 1992, and HQ 951288, dated July

7, 1992, that only those LCDs which are limited by design and/or

principal use to that of \"signaling,\" are classifiable in heading

8531, HTSUS.

Due to the specific design, function, and principal use of the

instant Toshiba Avionics LCD Modules for avionic visual signaling,

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they are clearly classifiable under heading 8531, which provides

for \"signaling apparatus.\" See HQ 951288, dated July 7, 1992, for

a protest decision regarding Epson LCDs, distinguishing between

\"visual signaling\" LCDs, and other types.

Section XVI, Legal Note 1(m) states that: \"\[t\]his section does

not cover: \[a\]rticles of chapter 90.\" Heading 9013, HTSUS,

provides for: \"\[l\]iquid crystal devices not constituting articles

provided for more specifically in other headings.\" Therefore,

since the Toshiba Avionics LCD Modules are provided for more

specifically in another heading (8531, HTSUS), they are not

classifiable in heading 9013, HTSUS.

The Toshiba Avionics LCD Modules are also prima facie

classifiable under subheading 9014.90.20, HTSUS, which provides for

parts of navigational instruments. However, the Legal Notes to

chapter 90, in pertinent part, direct as follows:

2\. Subject to note 1 above, parts and accessories for machines,

apparatus, instruments or articles of this chapter are to be

classified according to the following rules:

\(a\) Parts and accessories which are goods included in any of

the headings of this chapter or of chapter 84, 85 or 91

(other than heading 8485, 8548 or 9033) are in all cases

to be classified in their respective headings;

Therefore, since the Toshiba Avionics LCD Modules are included

in heading 8531, HTSUS, (visual signaling apparatus), they are not

classifiable under the provision for parts of navigational

instruments (heading 9014, HTSUS).

HOLDING:

The Toshiba America Electronic Components, Inc., Avionics

Liquid Crystal Display Modules Models TFD-32W20, and TFD-32W02, for

avionics visual signaling, 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 incorporating liquid crystal devices

(LCD\'s) or light emitting diodes (LED\'s).\" The rate of duty is

2.7% ad valorem.

Sincerely,

John Durant, Director