Analysis
Subheading 8524.11 covers of liquid crystals, within heading 8524. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4.5%. The median line pays 2.25%.
The US splits it as follows: 8524.11.10 for flat panel display modules, other than flat panel display modules for… (duty-free) and 8524.11.90 for of liquid crystals: other (4.5%).
By Census's concordance, most of its statistical lines are made by Commercial and Service Industry Machinery Manufacturing (33331). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8524.11 once they fall within heading 8524 (flat panel display modules, whether or not incorporating touch-sensitive screens). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8524.11.10 | Flat panel display modules, other than flat panel display modules for articles of subheadings 8528.59, 8528.69, 8528.72 and 8528.73 | Free |
| 8524.11.90 | Of liquid crystals: other | 4.5% |