Trade news
Country of Origin of TFT LCD Module (LG Display America)
CBP ruled on October 15, 2026, that LG Display's laptop LCD screen modules finished in China are a product of South Korea. The ruling, H357904, sets which country's LCD screen tariffs apply, even though 72.2% of the module's labor and material costs are in China.
LCD screen tariffs ruling: the key numbers
LG Display America asked for the ruling through its customs broker, FNS Customs Broker, on February 10, 2026.
South Korea: the module's country of origin
CBP held that the module is not substantially transformed by its final assembly in China. The LCD cell made in Korea keeps its identity.
72.2%: share of labor and material cost in China
China accounts for 72.2% of combined labor and material cost and South Korea for 27.8%. CBP still found the origin follows the LCD cell.
86.3%: share of material cost used in China
Most material cost, including the Chinese backlight unit, is added in China. Only 13.6% of materials go into the Korean operations.
64%: share of labor cost in South Korea
CBP pointed to labor cost as a sign of where the skilled work happens. China accounts for 36% of labor cost.
Substantial transformation: the test CBP uses to decide origin. Processing must give an article a new name, character or use.
Where the LCD screen is made: South Korea vs. China
The ruling covers a thin film transistor liquid crystal display (TFT LCD) module, the screen panel built into a laptop.
Made in South Korea: the TFT array and color filter, each built in layers on glass, then bonded with liquid crystal into the LCD cell.
Done in China: polarizing films, the driver chip, the control circuit board and a Chinese backlight unit are added, and the screen goes into its chassis.
Selling chain: LG Display's Chinese subsidiary assembles the module and sells it to LG Display in Korea, which sells it to LG Display America.
What decided it: the LCD cell generates the image. The parts added in China supply power, lighting and image conversion, but don't display images.
The ruling applies to this module and these facts. A different screen or process could get a different answer.
Why the LCD screen origin ruling matters
Origin decides which country's tariffs apply. CBP said it used the substantial transformation test because the question was origin for current trade remedies.
A China-origin finding would bring duties that apply only to Chinese goods. A Korea-origin finding means the module is treated as Korean.
The ruling follows a line of earlier ones. In H315393 (2020), CBP found that Taiwanese LCD cells assembled into vehicle display modules elsewhere stayed Taiwanese.
What comes next for LCD display importers
The ruling binds CBP for LG Display America's entries of this module. Other importers can use it to judge similar screens, but it doesn't bind CBP for their goods.
CBP contrasted a 2008 ruling, H015324, where extensive US polarization and alignment work did change a display's origin. The more complex the later processing, the more likely origin moves.
Key dates
December 10, 2020: earlier ruling. In H315393, CBP finds that Taiwanese LCD cells keep their origin after module assembly.
February 10, 2026: ruling requested. LG Display America's broker asks CBP for an origin ruling.
October 15, 2026: ruling issued. CBP holds in H357904 that the module is a product of South Korea.
How to check your LCD screen's country of origin
Map where the cell is made. Find the country where the TFT array, color filter and liquid crystal are bonded into the cell.
List the later steps. Note what is added afterward, such as polarizers, driver chips, boards and the backlight.
Compare with H357904. If later work is simple assembly of finished parts, origin likely stays with the cell.
Keep cost and labor records. CBP weighed the labor split, so keep bills of materials and labor cost by country.
Ask for your own ruling. A binding ruling under 19 CFR Part 177 covers only the goods and facts you describe.
Frequently asked questions
What is a TFT LCD display?
It is a liquid crystal screen where a thin film transistor controls each pixel. It is the common screen type in laptops and monitors.
What is country of origin for tariffs?
It is the country where goods were made or last substantially transformed. It decides which country's duties and trade remedies apply.
Do tariffs on China apply to LCD screens assembled there?
Not for this module. CBP found it is Korean, so duties that apply only to Chinese goods don't apply on the basis of origin.
Does this ruling cover other laptop screens?
It binds CBP only for LG Display America's module and facts. Similar screens may get the same result, but you need your own ruling for certainty.
This article is informational and is not legal or customs advice.