https://www.taxtmi.com/caselaws?id=788843 An imported AMOLED display assembly used in mobile phone manufacture was classified under Tariff Item 85249220 as a flat panel display module, because heading 8524 specifically covers such goods and Chapter 85 Note 7 permits modules to include signal-handling elements needed for display operation. The driver IC was found to perform only display-related timing, pixel control and OLED conversion functions, with no application processor, scaler, decoder, modem or independent transmission capability. As the applicant produced no contemporaneous technical evidence of true video-converting components falling within the exclusion clause, Section XVI Note 2(a) required classification in heading 8524. End use in smartphones did not justify resort to the residual parts entry under Tariff Item 85177990. en-us Mon, 16 Feb 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788843 An imported AMOLED display assembly used in mobile phone manufacture was classified under Tariff Item 85249220 as a flat panel display module, because heading 8524 specifically covers such goods and Chapter 85 Note 7 permits modules to include signal-handling elements needed for display operation. The driver IC was found to perform only display-related timing, pixel control and OLED conversion functions, with no application processor, scaler, decoder, modem or independent transmission capability. As the applicant produced no contemporaneous technical evidence of true video-converting components falling within the exclusion clause, Section XVI Note 2(a) required classification in heading 8524. End use in smartphones did not justify resort to the residual parts entry under Tariff Item 85177990. Case-Laws Customs Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788843