Classification of transparent LED film display sets: complete display system held to be other monitors under Heading 8528.

Imported transparent LED film display sets with controller, power supply and cables were treated as a finished display system capable of showing video, images and advertising content. Heading 8531 was rejected because electric advertising signs are excluded, and Heading 8524 was rejected because the goods, imported as a complete set with essential accessories, were not merely flat panel modules for incorporation into another article. Applying GRI 1, GRI 2(a), Note 3 to Section XVI and Chapter Note 7 to Chapter 85, the essential character was held to be that of a monitor, so the goods were classified under Heading 8528 as other monitors.

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Issues: Whether the imported transparent LED film display set, including the controller, power supply and cables, was classifiable under Heading 8528 as other monitors or under the competing headings urged by the applicant.

Analysis: The product was found to be a flexible transparent LED display system capable of rendering video, images and advertising content, and not a mere signalling apparatus. Heading 8531 was rejected because electric advertising signs are excluded from that heading. Heading 8524 was also rejected because the goods, when imported as a complete set with controller and essential accessories, had assumed the character of a finished display system and were not merely flat panel display modules for incorporation into another article. Applying GRI 1 and GRI 2(a), together with Note 3 to Section XVI and Chapter Note 7 to Chapter 85, the essential character of the set was held to be that of a monitor. The goods were therefore treated as other monitors rather than as indicator panels or unfinished display modules.

Conclusion: The imported LED film display set was classified under Heading 8528, specifically Tariff Item 8528.59.00 as other monitors, against the applicant's claimed classification.

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