Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
AMOLED display assembly imported for cellular mobile phones was classified under tariff item 85249220 as an OLED flat panel display module, not under tariff item 85177990 as parts of heading 8517. The Authority applied the terms of the competing headings, Chapter 85 Note 7, HSN Explanatory Notes and Section XVI Note 2(a), holding that modules remain classifiable as display modules even where they include driver or control circuits needed for display operation. The exclusion for modules with video-converting components was found inapplicable because the applicant did not show that the goods contained sophisticated signal-processing components giving them the character of another heading. The specific OLED entry therefore prevailed over a residual parts classification.
AMOLED display assembly imported for cellular mobile phones was classified under tariff item 85249220 as an OLED flat panel display module, not under tariff item 85177990 as parts of heading 8517. The Authority applied the terms of the competing headings, Chapter 85 Note 7, HSN Explanatory Notes and Section XVI Note 2(a), holding that modules remain classifiable as display modules even where they include driver or control circuits needed for display operation. The exclusion for modules with video-converting components was found inapplicable because the applicant did not show that the goods contained sophisticated signal-processing components giving them the character of another heading. The specific OLED entry therefore prevailed over a residual parts classification.
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