CLA-2-90:OT:RR:NC:N4:414
TARIFF NOS.: 9001.90.4000; 7014.00.2000
Mr. Sean Dyment
Kyocera Industrial Ceramics Corporation
5713 E. Fourth Plain Blvd.
Vancouver, WA 98661
RE: The tariff classification of spherical and aspherical lenses from Japan
Dear Mr. Dyment:
In your letter dated March 30, 2013 you requested a tariff classification ruling.
The product literature describes the items as spherical glass lenses, glass aspherical lenses, plastic aspherical lenses and collimator lenses. The lenses are used in scanners, laser applications, microscopes, digital imaging, machine vision, fiber communications, riflescopes, and in other devices where the customers require single lens elements. You state that the lenses are finished optical elements requiring no further optical working after importation, and that they are unmounted lenses.
The spherical glass lenses are used in photographic, scanner and machine vision applications. The lens manufacturing process includes grinding, smoothing and polishing in order to impart the required optical properties.
The glass aspherical lenses can be used to reduce the total number of lens elements required in a lens assembly. The lenses are molded with high melting point glass. Various shapes of lenses are available including bi-convex, bi-concave and meniscus.
The plastic aspherical lenses are in various shapes, such as free-form shapes, as well as aspherical surface. These are used in scanners and other applications.
The collimator lenses are glass aspherical elements. They are used in laser optical systems.
Based on the information provided to this office, the aspherical lenses are formed by molding and are not ground and polished.
You suggested classification of the lenses under subheading 9001.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). The glass spherical lenses and the plastic aspherical lenses are classified under heading 9001, HTSUS; however, the glass aspherical lenses do not meet the terms of heading 9001, HTSUS. Heading 9001, HTSUS, provides for lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. Additional U.S. Note 1 to chapter 90 states that for the purposes of headings 9001 and 9002, the term “optically worked” refers to glass the surface of which has been ground or polished in order to produce the required optical properties. The glass aspherical lenses, which are not optically worked by grinding and polishing, are not provided for in heading 9001, HTSUS.
The applicable subheading for the unmounted spherical glass lenses and the unmounted plastic aspherical lenses will be 9001.90.4000, HTSUS, which provides for Lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked: Other: Lenses. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the unmounted glass aspherical lenses and the glass aspherical collimator lenses will be 7014.00.2000, HTSUS, which provides for Signaling glassware and optical elements of glass (other than those of heading 7015), not optically worked: Optical elements: Other. The rate of duty will be 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at (646) 733-3019.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division