LCD touch-panel classification requires Chapter 90 analysis; automotive audio-system use alone does not displace specific LCD treatment.

Liquid crystal display touch-panel modules are specifically covered by Customs Tariff Heading 9013 unless more specifically provided for elsewhere. The notes explain that a chapter note drawing goods into another heading despite an exclusion must be construed narrowly. Use of the modules as components in an automobile audio system does not, by itself, displace their specific classification under Heading 9013. Classification under Heading 90138010 must therefore be reconsidered under the Chapter 90 framework, rather than treating Heading 8537 10 as automatically applicable.

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Issues: Whether the imported liquid crystal display touch-panel modules were classifiable under Customs Tariff Heading 90138010 rather than Customs Tariff Heading 8537 10.

Analysis: Liquid crystal displays are specifically covered by Heading 9013 unless they constitute articles more specifically provided under another heading. A chapter note that draws goods into another classification despite an exclusion must be construed narrowly. The use of LCDs as components in an automobile audio system does not itself displace their specific classification under Heading 9013. The material explaining classification under Heading 90138010 required consideration in accordance with the governing Chapter 90 framework.

Conclusion: The classification issue must be redetermined under Chapter 90, with the petitioner's claim for classification under Customs Tariff Heading 90138010 reconsidered afresh.

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