CLA-2 CO:R:C:M 089275 KCC
Mr. P.S. Brockington
Ohara Corporation
50 Columbia Road
Somerville, New Jersey 08876-3519
RE: Glass Lens Blanks; GRI 1; spectacles; other than spectacles;
optically worked
Dear Mr. Brockington:
This is in response to your letter dated September 26, 1990,
to Customs at Terminal Island, California, regarding the tariff
classification of glass lens blanks under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Your letter
and samples were forwarded to this office for a response.
FACTS:
Ohara's products under consideration are optical glass lens
blanks and optical glass in finished lens element form. The
optical glass lens blanks are imported in rough molded blank
form with no optical (light transmission) properties. They are
made of optical quality glass called "clear" which has no
striations, bubbles, or inclusions. In Ohara's catalog the
optical glass lens blanks are cataloged as SFL6. These optical
glass lens blanks can be used to produce lenses for optical
instruments or spectacle lenses.
However, the optical glass lens blanks which are sold to the
ophthalmic industry for spectacle lenses are marketed as, and
called "INDEX 8". The name "INDEX 8" is molded into the glass
surface of the lens blank. The Index 8 blanks are imported into
the U.S. in four diameters and in 20 different thicknesses which
cover the usual size of blanks needed by the ophthalmic industry
to fill eyeglass prescriptions. The other optical glass lens
blanks known as SFL6 blanks are used to make optical elements for
photocopiers, microscopes, and other instruments. These glass
lens blanks are imported into the U.S. in various forms, such as
prism blanks, window blanks or lens blanks. The SFL6 blanks are
not advertised or sold by Ohara to the ophthalmic trade and are
distinguishable from the ophthalmic lens by not having the
product name "INDEX 8" molded into the glass surface.
The optical glass in finished lens element form are made of
optical quality glass and are flat ground and polished before
importation into the U.S. These blanks are imported in the plano
shape (flat) so that they can be tested by an interferometer for
light transmission properties and then further ground and
polished to the customer's specifications.
ISSUE:
What is the proper tariff classification of the optical
glass lens blanks and the optical glass in finished lens element
form under the HTSUSA?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..." The headings in this
case are headings 7014, 7015, and 9001, HTSUSA. The headings
describe:
7014 Signaling glassware and optical elements of glass
(other than those of heading 7015), not optically
worked...
7014.00.10 Optical elements...Lens blanks (other
than for spectacles)...
* * * * * * * * * * * * *
7015 Clock or watch glasses and similar glasses,
glasses for noncorrective or corrective
spectacles...
7015.10.00 Glasses for corrective spectacles...
* * * * * * * * * * * *
9001 ...lenses (including contact lenses), prisms,
mirrors and other optical elements, of any
material, unmounted, other than such elements of
glass not optically worked...
9001.90.40 Other...Lenses...
The Index 8 and SFL6 blanks are classified under different
tariff provisions. The information discloses that the Index 8
and SFL6 blanks have different uses. The SFL6 blanks are not
sold to the ophthalmic industry but are imported into the U.S.
for various optical instruments in forms such as lenses, prisms
and windows, not optically worked. "Optically worked" refers to
glass of which the surface has been ground or polished in order
to produce the required optical properties. See, Additional U.S.
Note 1., Chapter 90, Section XVIII, HTSUSA. The SFL6 and Index 8
blanks are not optically worked as neither blank is ground or
polished before importation into the U.S. Therefore, the SFL6
lens blanks are classified under subheading 7014.00.10, HTSUSA,
as "...optical elements of glass (other than those of heading
7015), not optically worked...Optical elements...Lens blanks
(other than for spectacles)."
Since the Index 8 is produced explicitly for the ophthalmic
industry, it is classified under subheading 7015.10.00, HTSUSA,
as "...glasses for noncorrective or corrective spectacles,
curved, bent, hollowed or the like, not optically
worked...Glasses for corrective spectacles."
The optical glass in finished lens element form as imported
into the U.S. has been ground and polished, and, therefore, meets
the definition of optical elements of glass, optically worked.
The optical glass in finished lens element form is classified
under subheading 9001.90.40, HTSUSA, as "...lenses (including
contact lenses), prisms, mirrors and other optical elements, of
any material, unmounted, other that such elements of glass not
optically worked...Other...Lenses."
HOLDING:
The SFL6 lens blanks are classified under subheading
7014.00.10, HTSUSA, and are dutiable at the rate of 8.2% ad
valorem.
The Index 8 blanks are classified under subheading
7015.10.00, HTSUSA, and are dutiable at the rate of 4% ad
valorem.
The optical glass in finished lens element form is
classified under subheading 9001.90.40, HTSUSA, and is dutiable
at the rate of 5.6% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division