CLA-2-90:OT:RR:NC:N4:414
Mr. Paul Vroman
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060
RE: The tariff classification of contact lenses from the United Kingdom
Dear Mr. Vroman:
In your letter dated August 9, 2010 you requested a tariff classification ruling on behalf of CooperVision Inc. (CVI). Samples of the product were furnished with your letter.
CVI imports contact lenses from CooperVision Manufacturing Ltd. (CVML) in the United Kingdom. The contact lenses pertaining to this ruling are all extended wear soft contact lenses.
Some of the contact lenses that CVI imports from CVML are packaged and labeled for retail sale prior to importation to the United States. However, some of the contact lenses CVI imports from CVML are not packaged and labeled prior to importation.
The product that is not packaged and labeled prior to importation is known by the industry term “silver stock”. Silver stock consists of three small plastic blister tubs. Each of the three tubs holds a contact lens in a small amount of saline solution. The blister tubs are sealed with airtight aluminum foil.
According to your letter, CVI in the United States has recently purchased packaging/labeling equipment to assist the United Kingdom facility with this function. The packaging and labeling of the silver stock will be done at the distribution center in the United States after importation of the product.
You furnished three samples. One sample is of the silver stock contact lenses. It consists of three connected blister tubs with no labeling except for a bar code. This is the way the silver stock will be imported into the United States.
The other two samples are contact lenses in cardboard packaging. One sample contains six blister tubs in a cardboard box which is ready for retail sale with all required labeling on the blister tubs and on the cardboard packaging. You state that this packaging was done in the United Kingdom prior to importation. The other contains three blister tubs in a cardboard box. The cardboard box is labeled “Not For Resale” and the blister tubs are labeled “Not To Be Sold Individually”.
According to your letter, the individual contact lenses are worth under $1.00 each. However, the silver stock lenses in three blister tubs exceed $1.00.
CVI provides an amount of contact lenses free of charge to their customers, who are eye care professionals and eye doctors. The eye care professionals and eye doctors provide their patients with these free of charge lenses, also called trial lenses, to ensure correct fit and comfort levels for the patients.
In your letter requesting a ruling, you suggest that the silver stock contact lenses are classifiable under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS).
Subheading 9811.00.60, HTSUS, provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1.00 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty is free.
The silver stock lenses are not eligible for duty free entry as samples to be used in the United States only for soliciting orders for products of foreign countries, under subheading 9811.00.60, HTSUS, because they do not meet the terms of the subheading. At the time of importation, the silver stock contact lenses are not marked, torn, perforated or otherwise treated so that they are unsuitable for sale or use otherwise than as samples. Also, as packaged in three blister tubs, the silver stock exceeds $1.00 in value.
The applicable subheading for the silver stock contact lenses will be 9001.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for contact lenses. 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