CLA-2-70:RR:NC1:126: M80196
Mr. John Gardner
Optical Dynamics Corporation
10100 Bluegrass Parkway
Louisville, KY 40299
RE: The tariff classification of a glass mold from Hong Kong, China, India, Ireland or Mexico
Dear Mr. Gardner:
In your letter, dated January 23, 2006, you requested a tariff classification ruling regarding a glass mold.
Although the article is shaped like a lens, you indicated that it is not in fact a lens. Rather, you stated that the product is a mold (approximately three inches in diameter) used in the production of lenses.
In your letter you suggested the possible classification of this merchandise in subheading 8480.50.00, Harmonized Tariff Schedule of the United States (HTSUS), the provision that covers molds for glass. However, note 1 (c) to Chapter 84 of the HTSUS indicates that products classifiable as other articles of glass in heading 7020, HTSUS, are precluded from classification in Chapter 84. In addition, in the Explanatory Notes, exclusionary note (d) to heading 8480 indicates that classification in heading 8480 is precluded for molds made of glass classifiable as other articles of glass in heading 7020, HTSUS. Therefore, subheading 8480.50.00 is not applicable to this merchandise.
The applicable subheading for the glass mold will be 7020.00.6000, HTSUS, which provides for other articles of glass: 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/.
Articles classifiable under subheading 7020.00.6000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division