CLA 2 CO:R:C:G: 084356 BPM
Mr. Bill Sinclair
JDS Optics, Inc.
P. O. Box 6706, Station J
Ottawa, Ontario Canada K2A 3Z4
RE: Low precision optical attenuators
Dear Mr. Sinclair:
By letter dated January 27, 1989, you requested a tariff classification ruling for the MiniVOAT 4000 and 4700 low-precision minature variable optical attenuators under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your request has been forwarded to this office for a reply.
FACTS:
The MiniVOAT 4000 and 7000 are smal boxes containing filters which reduce the intensisty of infrared light transmitted by optical fibers. The optical fibers are fitted with lenses and inserted into the sides of the MiniVOATs. The filters serve to prevent the optical receivers from being overloaded. The filters consist of an absorbing layer (typically a metal alloy called ?inconnel?) which has been coated onto a thin glass substrate. The coating is much thicker on one end of substrate than on the other. To increase the amount of attenuation, the filter is moved by adjusting a small screw so that the infrared light is filtered by the area with the thicker coating. The unites are designed for use in the telecommunictions industry.
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ISSUE:
Are devices containing coated glass filters which reduce the intensity of infrard light transmitted through optical fibers and are used for telephone transissions classified as telephone apparatus or as optical appliances and instruments?
LAW AND ANALYSIS:
These devices are designed and suitable for use in conjunction with telecommunications equipment. Consequently, the filters are classifiable under heading 8525, HTSUSA, covering transmission apparatus for radiotelephony and radiotelegraphy.
Since the units contain optical elements, which in fact provide thedesired functioning of the units, they are also classifiable under heading 9013, HTSUSA, covering other optical applicances and instruments and parts and accessories of these appliances and instruments. Additional U.S. Note 3 to Chapter 90.
Classification under heading 9001, HTSUSA, covering, inter alia, other optical elements would be inappropriate. Heading 9001 covers ?optical elements? rather than ?optical appliances? or ?optical instruments.? The MiniVOATs are appliances or instruments as those terms are defined by Additional U.S. Note 3 to Chapter 90, and not optical elements.
When goods are prima facie classifiable in two or more headings, classification is effected according to Rule 3, General Rules of Interpretation. Rule 3(a) requires classification in the provision with the most specific description. As between heading 9013 and 8525, relative specificity cannot be determined. One heading covers optical appliances and instruments, the other covers telephone transmission apparatus. In the telecommunications universe, ?optics,? particularly ?fiber optics,? is a specific technology, and therefore a specific term. In the optics universe, ?telephone apparatus? is a specific application, and therefore a specific term. Neither heading provides a more specific description of the goods than the other.
Consequently, Rule 3(c), General Rules of Interpretation, requires classification under the heading which occurs last in numerical order, heading 9013, HTSUSA. Within that heading, the as other optical appliances and instruments.
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HOLDING:
The MiniVOAT 4000 and 4700, both ofwhich are devices containing coated glass filters which reduce the intensity of infared light transmitted through optical fibers and are used for telephone transmissions, are classified under subheading 9013.80.6000, HTSUSA, as other optical appliances and instruments.
Sincerely,
John Durant, Director
Commercial Rulings Division