Liquid crystal device classification stays under Heading 9013 despite vehicle-dashboard use, not Heading 8714 parts of vehicles.

Liquid crystal devices cut to special shapes remain classifiable under Heading 9013 when they consist of a liquid crystal layer sandwiched between sheets and are not more specifically provided elsewhere. Heading 8714 applies only to vehicle parts and accessories identifiable as suitable solely or principally for use with vehicles, and not to ordinary LCDs capable of multiple uses. The text notes that motorcycle-dashboard use alone does not justify reclassification under Heading 8714, and the classification adopted below was inconsistent with the legal position affirmed by the Supreme Court. The LCDs were therefore treated as Heading 9013 goods rather than vehicle parts.

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Issues: Whether liquid crystal devices cut to special shapes and used in motorcycle dashboards were classifiable under Heading 9013 as liquid crystal devices or under Heading 8714 as parts and accessories of vehicles.

Analysis: Heading 9013 covers liquid crystal devices consisting of a liquid crystal layer sandwiched between sheets of glass or plastic, whether or not fitted with electrical connections, and whether presented in the piece or cut to special shapes, so long as they do not constitute articles more specifically provided elsewhere. Heading 8714 applies only to parts and accessories of vehicles that are identifiable as suitable solely or principally for use with such vehicles and are not otherwise excluded. The imported LCDs were found to be ordinary liquid crystal devices capable of multiple uses and not articles specifically covered by Heading 8714 merely because they were intended for motorcycle dashboards. The classification adopted by the lower authorities was also inconsistent with the legal position affirmed by the Supreme Court in the corresponding LCD classification controversy.

Conclusion: The LCDs were classifiable under Heading 9013 and not under Heading 8714; the appeal succeeded.

Ratio Decidendi: A liquid crystal device cut to special shape remains classifiable under Heading 9013 if it is not a more specifically provided article, and it cannot be shifted to Heading 8714 merely because it is intended for use as a vehicle part or accessory.

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