Flat panel display module classification under heading 8524 prevails over mobile phone parts entry where signal conversion components are absent.

A display assembly/module composed of cover glass, contrast enhancement film, flexible printed circuit, TFT glass with integrated circuit and backlight unit was classified as a flat panel display module under heading 8524. Chapter Note 7 to Chapter 85 gave heading 8524 precedence because the goods were designed for incorporation into another article before use and were not fitted with video signal conversion components such as decoder IC, scaler IC or application processor. On that basis, the module was excluded from heading 8517 as mobile phone parts and placed under sub-heading 8524 91 00.

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Issues: Whether the display assembly/module described by the applicant was classifiable under heading 8524 as a flat panel display module or under heading 8517 as parts of mobile phones.

Analysis: The applicant's materials showed that the display assembly comprised cover glass, contrast enhancement film, flexible printed circuit, integrated circuit on TFT glass and backlight unit. The Authority noted the relevant General Rules for Interpretation and Chapter Note 7 of Chapter 85, which gives heading 8524 precedence where the goods are flat panel display modules designed to be incorporated into articles of other headings before use. The applicant also clarified that the display unit was not equipped with components for converting video signals such as decoder IC, scaler IC or application processor. On that basis, the goods satisfied the conditions of Chapter Note 7 and were not excluded from heading 8524.

Conclusion: The display assembly/module was held classifiable under sub-heading 8524 91 00 and not under heading 8517.

Final Conclusion: The ruling answered the classification question in favour of the customs classification under heading 8524 for the display assembly/module described in the application.

Ratio Decidendi: Where a display assembly qualifies as a flat panel display module under Chapter Note 7 to Chapter 85 and is not equipped with video signal conversion components, it is classifiable under heading 8524, which prevails over competing tariff entries.

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