COMMISSION IMPLEMENTING REGULATION (EU) No 1202/2011
of 18 November 2011
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (TARIC code) |
Reasons |
(1) |
(2) |
(3) |
A liquid crystal display (LCD) panel (so-called "LCD module"), with a diagonal measurement of approximately 66 cm (26 inches), consisting of an active matrix liquid crystal layer sandwiched between two sheets of glass, fitted with connectors. Between the first sheet of glass and the layer of liquid crystal there is a thin film transistor (TFT) matrix that provides the appropriate voltage to the pixels. Between the layer of liquid crystal and the second sheet of glass there is an RGB filter that controls the colours of the picture displayed. Several connectors in the form of straps are attached to the panel. Each connector consists of miniature integrated circuits (so-called "source drivers IC") on flexible printed circuits. The "source drivers IC" allow power and control signals to pass through, as well as convert and transmit data from the printed circuit boards (connected after importation) to the individual pixels of the active liquid crystal matrix. The module is used in the manufacture of monitors or reception apparatus for television of heading 8528. |
8529909244 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8529, 8529 90 and 8529 90 92 and TARIC code 8529909244. As the LCD module is equipped with “source drivers IC” which are more than electrical connections (i.e. for the supply of power), classification under heading 9013 as active matrix liquid crystal devices is excluded (see also the HS Explanatory Notes to heading 9013 (1)). As the module consists of a TFT liquid crystal layer sandwiched between two sheets of glass and equipped with control electronics for pixel addressing used in the manufacture of monitors or reception apparatus for television of heading 8528, it is considered to be a part for use solely or principally with apparatus of heading 8528 under CN code 8529 90 92. The product is therefore to be classified under TARIC code 8529909244 as an LCD module solely consisting of one or more TFT glass or plastic cells, not combined with touch screen facilities, with or without backlight unit, with or without inverters and one or more printed circuit boards with control electronics for pixel addressing only. |