CLA-2-90:S:N:N1:114 858977

Ms. Teresa Pieper
NEC Logistics America, Inc.,
18615 Ferris Place
Rancho Dominquez, California 90220-6452

RE: The tariff classification of fixed optical attenuators from Japan

Dear Ms. Pieper:

In your letter dated December 12, 1990, you requested a tariff classification ruling. The sample that you provided of the optical attenuator, model no. OD-9704, is being retained by this office. Optical attenuators are used as components of communication systems that utilize optical fiber as the transmission media. The attenuators in question are fixed at a particular decibel level ranging from 3dB to 40dB. The fixed optical attenuators are designated as the OD-8550 and the OD-9701 series. The fixed optical attenuators simulate 40 to 60 miles of optical cable. The NEC fixed optical attenuators use glass substrates on which a stable metallic film has been deposited. The attenuation element is placed in a slating position across the optical path so that the incident light beam does not return after being reflected by the attenuation element. The coated glass substrate is a glass filter, which is considered to be an optical element for tariff classification purposes.

The applicable subheading for the fixed optical attenuators will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments. The rate of duty will be 9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport