CLA-2-90:OT:RR:NC:4:414
Ms. Becky Delsing
Best Buy
7601 Penn Ave. S.
Richfield, MN 55423
RE: The tariff classification of polarizer filters from China
Dear Ms. Delsing:
In your letter dated June 24, 2010 you requested a tariff classification ruling.
The circular polarizer filters are, model RF-CP52 (SKU 1035164) which is a 52mm polarizer; model RF-CP77S (SKU 1048458) which is a 77mm polarizer; model RF-CP58 (SKU 1035076) which is a 58mm polarizer; model RF-CP67 (SKU 1048476) which is a 67mm polarizer, model RF-CP55 (SKU 1048555) which is a 55mm polarizer; and model RF-CP72 (SKU 1034508) which is a 72mm polarizer.
The polarizer filters are made of glass with a metal ring holding the glass optical element in place. They are designed to fit on the end of the camera lenses and are compatible with lenses of equal diameter. The purpose of the polarizer filters is the reduction of ultraviolet (UV) distortions and reflections so the user can take pictures without the reflections and color dampening caused by ambient brightness. The polarizer filters also help to intensify colors and improve the quality of outdoor photography. They are individually packaged for retail sale in a clear plastic case; the case is specially shaped and fitted for the polarizer filter.
You have suggested classification under heading 9002, Harmonized Tariff Schedule of the United States (HTSUS), as a filter, or under 9006, Harmonized Tariff Schedule of the United States (HTSUS), as an accessory for the photographic camera. Heading 9002, Harmonized Tariff Schedule of the United States (HTSUS), is the correct heading for the polarizer filters.
The applicable subheading for the polarizer filters will be 9002.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for filters and parts and accessories thereof, photographic. The rate of duty will be 2 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,
Robert B. Swierupski
Director
National Commodity Specialist Division