Display Window Glass classifiable as Electronic Part, Not Safety Glass: CAAR Delhi

In re Samsung Display Noida Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings, Delhi ruled on the tariff classification of “Window Glass” imported for use in electronic display assemblies used in mobile phones, tablets, and laptops. The authority examined whether the product should be classified as “safety glass” under Heading 7007 or as a part of display modules under Heading 8529 of the Customs Tariff Act. Although the Window Glass is chemically toughened glass and shares physical characteristics with safety glass, CAAR held that its sole and principal use is as ...