HQ 962017

February 22, 1999

CLA-2 RR:CR:GC 962017 RFA

CATEGORY: Classification

TARIFF NO.: 9013.80.90

Port Director

U.S. Customs Service

511 NW Broadway

Portland, OR 97209

RE: Protest 2904-98-100033; Liquid Crystal Devices (LCDs); LCD Displays; Reception Apparatus for Television; HQ 960075 and HQ 960077; Denial of Protest for Failure to Support Claim, 19 C.F.R. §174.13(a)(6)

Dear Port Director:

The following is our decision regarding Protest 2904-98-100033, which concerns the classification of certain liquid crystal devices (LCDS) under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise are Sharp Electronics Corporation color TFT-active matrix liquid crystal devices (LCD), models LQ4NC02 [320 x 117 pixels], LQ6NC01 [480 x 120 pixel] , and LQ6NC02 [480 x 120 pixels]. In all three models the pixel matrix is arranged in a triangular manner.

The merchandise was entered on August 13 and November 13, 1997, under heading 9013, HTSUS, as liquid crystal devices not constituting articles provided for more specifically in other headings. The entries were liquidated on February 20, 1998, under subheading 8531.20.00, HTSUS, as visual signaling devices. The protest was timely filed on May 12, 1998. The protestant now claims that the goods are classifiable under heading 8471, HTSUS, as automatic data processing (ADP) output units.

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The 1997 subheadings under consideration are as follows:

8471.60: Automatic data processing machines and units thereof; . . .: [i]nput or output units, whether or not containing storage units in the same housing: Other: Display units:

8471.60.30: Without cathoderay tube (CRT), having a visual display diagonal not exceeding 30.5 cm. . .

Goods classifiable under this provision have general, column one rate of free.

8471.60.45: Other. . . .

Goods classifiable under this provision have general, column one rate of 1 percent ad valorem.

8528.21.65 Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: [v]ideo monitors: [c]olor: [w]ith a flat panel screen: [o]ther: [w]ith a video display diagonal not exceeding 33.02 cm....

Goods classifiable under this provision have a general, column one rate of duty of 2 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 1.4 percent ad valorem.

9013.80: Liquid crystal devices not constituting articles provided for more specifically in other headings. . . : [o]ther devices, appliances and instruments:

9013.80.70: Flat panel displays other than for articles of heading 8528....

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Goods classifiable under this provision have a general, column one rate of duty of 4.7 percent ad valorem.

9013.80.90: Other......

Goods classifiable under this provision have a general, column one rate of duty of 6.3 percent ad valorem.

ISSUE:

Whether the subject LCDs are classifiable as ADP output units under heading 8471, as reception apparatus, under heading 8528, as signaling apparatus under heading 8531, or as LCDs not constituting articles provided for more specifically, under heading 9013, 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.

Protests against decisions of the appropriate Customs officers must be in conformity with applicable statutory and regulatory requirements. Under 19 U.S.C. §1514(c)(1), a protest of a decision under subsection (a) of section 1514 must set forth distinctly and specifically each decision as to which protest is made. In addition, the Customs Regulations require that a protest set forth the nature of, and justification for the objection set forth distinctly and specifically with respect to each decision. See 19 C.F.R. §174.13(a)(6). The scope of review in a protest filed under 19 U.S.C. §1514 is limited to the administrative record. Customs will consider all relevant claims that are supported by competent evidence. In acting on a protest, however, Customs lacks the legal authority to assume facts and arguments that are not presented and, therefore, not in the official record.

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When the protestant filed the request for further review with the Customs Form 19, they stated that “these entries are protested on the grounds that they should be reliquidated in accordance with the outcome of the requests for binding rulings covering” various models. No other information was submitted by the protestant at the time. To file a request for further review it must meet certain criteria as specified by the Customs Regulations. See 19 C.F.R. §174.24. A statement by the protestant that a binding ruling has been requested does not meet these requirements. Therefore, we find that there is no evidence of record from which we can independently assess the liquidated provisions. We also note that the binding ruling that is

referred to by the protestant was subsequently withdrawn by counsel for Sharp Electronics Corporation on February 9, 1999.

We also note that Customs has already addressed the classification of similar LCDs like the subject merchandise in HQ 960075 and HQ 960077, both dated May 13, 1997. In those rulings, Customs held that the LCDs did not meet the terms of heading 8528, HTSUS, and classified the LCDs under subheading 9013.80.60 [now 9013.80.90], HTSUS, as LCDs not specified or included elsewhere. Therefore, the LCDs should be classified under either subheading 9013.80.90, HTSUS.

HOLDING:

The protest is DENIED for failure to comply with the requirements of 19 C.F.R. §174.13(a)(6). Based upon the application of HQ 960075 and HQ 960077, the LCDs, models LQ4NC02, LQ6NC01, and LQ6NC02 are classifiable under subheadings 9013.80.90, HTSUS, which provides for: “[l]iquid crystal devices not constituting articles provided for more specifically in other headings. . . : [o]ther devices, appliances and instruments: [o]ther. . . .” Goods classifiable under this provision have a general, column one rate of duty of 6.3 percent ad valorem.

Because the rate of duty under the classification indicated above is more than the liquidated rate, you should DENY the protest in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director

Commercial Rulings Division