Display Assemblies Classifiable Under CTH 8524 Due to Retention of Display Functionality: CAAR Delhi

In re Vivo Mobile India Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, examined an application filed by a company engaged in manufacturing smartphones, seeking classification of imported AMOLED display assemblies used in mobile phones. The core issue was whether such display assemblies should be classified under Customs Tariff Item (CTH) 85177990 as “parts” of mobile phones or under CTH 85249220 as flat panel display modules (OLED). The applicant argued that the display assemblies included a driver IC capable of converting and decoding digital signals...