Newly Released CBP HQ Rulings May 22

May 23, 2024 by Noah Garfinkel|Customs Rulings

The Customs Rulings Online Search System (CROSS) was updated May 22 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):

H303926: Application for Further Review of Protest No. 270419102130; Classification of certain LCD modules

Ruling: The subject LCD modules are classified in subheading 9013.80.90, Harmonized Tariff Schedule of the U.S., which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings…: Other devices, appliances and instruments: Other.” The column one rate of duty is 4.5% ad valorem. You are instructed to DENY the Protest.

Issue: Are the subject LCD modules classified under HTS heading 8531, as signaling apparatus, heading 8528, as monitors, or heading 9013, as other liquid crystal devices?

Item: 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. 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.

Reason: Although they are stated to be specifically manufactured for GM vehicles, they can be used in multiple applications with multiple vehicles within the brand line.

Ruling Date: Dec. 29, 2023