2026-VIL-09-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Classification of product, viz. Optical Sheet-Complex – HELD - The subject goods are specifically designed for brightness enhancement in TV. The subject goods cannot be used independently or in any other apparatus except TV. The optical sheet complex is a part of television - On the basis of Note 2(b) of Section XVI, parts, suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. Thus, the subject goods “Optical Sheet Complex” is classifiable under heading 8529 - Ordered accordingly - Classification of Optical Sheet-High Color – HELD – The term “mounted” means, devices must have electric connection points/terminals (e.g. pins, leads, balls, lands etc) or pads (connection point) mounted on a carrier. In the instant case, no such terminals/connection points are present. Therefore, quantum dots are not mounted but embedded. As the applicant itself submitted that in optical sheet high color quantum dots are embedded in polymer sheet and then encapsulated between barrier film therefore, quantum dots cannot be said as mounted. Therefore, optical sheet high color cannot be classified under CTH 9002 - The subject goods are specifically designed for better color quality in TV. The optical sheet high color is a part of television. On the basis of Note 2(b) of Section XVI, parts, suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. Thus, the subject goods “Optical Sheet High Color” is classifiable under heading 8529.
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