Specific tariff heading for liquid crystal devices prevails over general parts heading in import classification dispute.

Liquid crystal display devices imported with an inseparable PCB were classified by reference to their character as imported goods, not by their later use in car audio assemblies. The specific tariff description for liquid crystal devices under Heading 9013 prevailed over the more general parts treatment under Section XVI and Heading 8522. The record did not establish exclusive use in car infotainment systems, and intended end use could not displace the specific heading applicable to the imported LCDs. The importer's classification under Heading 9013 was therefore accepted, and the departmental classification under Heading 8522 was set aside.

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Issues: Whether liquid crystal display devices imported with inseparable PCB were classifiable under Chapter Heading 9013 as claimed by the importer or under Heading 8522 as parts of car audio/infotainment systems.

Analysis: The dispute turned on tariff classification under the Customs Tariff Act, 1975, particularly the interaction between the specific description of liquid crystal devices in Heading 9013 and the general treatment of parts under Section XVI. The goods were found to be liquid crystal displays with PCB and were intended for use in car audio assemblies, but the record did not establish that they were solely meant for that end use. Classification had to follow the nature of the imported goods and the specific tariff entry applicable to them, not merely their intended use in the buyer's manufacturing process. The reasoning of the earlier Supreme Court ruling on liquid crystal displays was applied, namely that where LCDs are themselves specifically covered by Heading 9013, resort cannot be made to a parts heading under Section XVI merely because they are later used as components in another system.

Conclusion: The imported goods were correctly classifiable under Heading 9013 as liquid crystal devices and not under Heading 8522 as parts of car audio equipment.

Final Conclusion: The importer's classification was accepted and the departmental classification was set aside.

Ratio Decidendi: A tariff item that specifically names liquid crystal devices must prevail over a general parts heading, and classification must be based on the goods as imported rather than on their subsequent end use.

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