HQ 957435

August 8, 1995

CLA-2 R:C:M 957435 RFA

CATEGORY: Classification

TARIFF NO.: 9013.80.60

District Director

U.S. Customs Service

300 S. Ferry Street

Terminal Island

Los Angeles, CA 90731

RE: Protest 2720-94-100493; Liquid Crystal Display (LCD)

Indicator Panel for Typewriters; Heading 8473, 8531; Legal

Note 1(m) to section XVI; EN 85.31; HQs 951868, 951609,

952360, 952973, 954788, 953115, 952502, and 951288

Dear District Director:

The following is our decision regarding Protest 2720-94-100493, which
concerns the classification of an LCD panel under

the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise is an liquid crystal display (LCD)

panel, part number LM7290SYR, for typewriters. The LCD panel has

a 480 x 64 pixel configuration. It is attached to a printed

circuit board (PCB) with a control switch for brightness, a male

connector for interfacing, and mounting holes in each corner of

the PCB for attachment into Brother Electric typewriters.

The merchandise was entered under subheading 8531.20.00,

HTSUS, as LCD indicator panel. The entry was liquidated on

February 25, 1994, under subheading 9013.80.60, HTSUS, as LCDs.

The protest was timely filed on April 22, 1994.

Classification of the merchandise under subheading

8473.10.00, HTSUS, as parts of typewriters, is also under

consideration.

The subheadings under consideration are as follows:

8473.10.00 Parts and accessories (other than covers,

carrying cases and the like) suitable for use

solely or principally with machines of

headings 8469 to 8472: \[p\]arts and

accessories of the machines of heading 8469.

. . .

Goods classifiable under this provision have a general,

column one rate of duty of 4 percent ad valorem.

8531.20.00 Electric sound or visual signaling apparatus

(for example, bells, sirens, indicator

panels, burglar or fire alarms), other than

those of heading 8512 or 8530. . . :

\[i\]ndicator panels incorporating liquid

crystal devices (LCD\'s) or light emitting

diodes (LED\'s). . . .

Goods classifiable under this provision have a general,

column one rate of duty of 2.7 percent ad valorem.

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 . . . : \[o\]ther

devices, appliances and instruments: \[o\]ther.

. . .

Goods classifiable under this provision have a general,

column one rate of duty of 9 percent ad valorem.

ISSUE:

Whether the LCD panel is classifiable as parts of

typewriters, or as a visual signaling indicator panel, or as LCDs

not constituting articles provided for more specifically in other

headings, under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in

accordance with the General Rules of Interpretation (GRI\'s). GRI

1 provides that classification shall be determined according to

the terms of the headings and any relative section or chapter

notes.

Subheading 8531.20.00, HTSUS, provides for \"\[e\]lectric sound

or visual signaling apparatus\...\[i\]ndicator panels incorporating

liquid crystal devices (LCD\'s)\....\" Therefore, to be classified

in this subheading, the LCDs must be designed for \"signaling.\"

In understanding the language of the HTSUS, the Harmonized

Commodity Description and Coding System (HCDCS) Explanatory Notes

(ENs) may be consulted. The ENs, although not dispositive,

provide a commentary on the scope of each heading of the HTSUS

and are generally indicative of the proper interpretation of the

HTSUS. See, T.D. 89-80, 54 F R 35127, 35128 (August 23, 1989).

EN 85.31, page 1381,) is fairly descriptive and restrictive as to

the types of \"signaling\" indicator panels and the function they

must perform in order to be classifiable in heading 8531, HTSUS.

EN 85.31 states indicator panels and the like: \"\[a\]re 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. There are large panels with numbers

corresponding to a number of rooms. When a button is

pressed in the room concerned the corresponding number

is either lit up or exposed by the falling away of a

shutter or flap.

\(2\) Number indicators. The signals appear to 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. Some types are merely a simple \"come in\" or

\"engaged\" sign illuminated at will by the occupant of

the office.

\(4\) Lift indicators. These indicate, on an illuminated

board, where the lift is and whether it is going up or

down.

\(5\) Engine room telegraph apparatus for ships.

\(6\) Station indicating panels for showing the times and

platforms of trains.

\(7\) Indicators for race course, football stadiums, bowling

alleys, etc.

Certain of these indicator panels, etc., also

incorporate bells or other sound signaling devices (emphasis

in original).

Therefore, only those LCD\'s which are principally used

and/or limited by design to \"signaling\" are classifiable under

subheading 8531.20.00, HTSUS. See HQ 954788, dated December 1,

1993; HQ 953115, dated May 10, 1993; HQ 952502; HQ 951868, dated

October 31, 1992; HQ 952360, dated October 15, 1992; and HQ

951288\. The LCDs at issue are designed and used for electric

typewriter displays. They are not principally used or designed

as signaling indicator panels. The LCDs classifiable under

subheading 8531.20.00, HTSUS, display limited indication

information to a user, i.e., measurement, coordinates, flow rate,

etc. The LCDs display more information than typical indicator

panels. Therefore, the instant LCDs are not principally used or

designed for visual signaling.

The protestant contends that the LCDs are classifiable as

parts of electric typewriters under heading 8473, HTSUS.

However, Legal Note 1(m) to section XVI, HTSUS, 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, if the subject merchandise is provided for

more specifically in another heading, it would not be

classifiable in heading 9013, HTSUS. It is Customs position that

heading 8473, HTSUS, which provides for \"parts,\" is not a more

specific heading than heading 9013, HTSUS. Therefore, because

the subject merchandise is classifiable in heading 9013, HTSUS,

it is not classifiable in heading 8473, HTSUS, which falls in

section XVI, HTSUS. See HQ 952973, dated August 5, 1993; HQ

951609, dated October 20, 1992; HQ 952360; and HQ 951868.

HOLDING:

For the foregoing reasons, the LCD panel, part number

LM7290SYR, is classifiable under subheading 9013.80.60, HTSUS,

which provides for 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