CLA-2-39:OT:RR:NC:N4:421
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of polycarbonate sheets
Dear Mr. Anderson:
In your letter dated June 29, 2012, on behalf of Vision Ease Lens, you requested a tariff classification ruling.
The sample swatch submitted with your request is a non-polarized polycarbonate laminated sheet identified both as “photochromic toric film sheet” and “photochromic flat sheet.” The laminate consists of two layers of polycarbonate sheeting bonded together by means of a middle layer of polyurethane that acts as an adhesive. There is a peel-off layer of polyethylene sheeting on each side of the laminated sheet to protect the outer surfaces. The polycarbonate sheets will be imported in various sizes and cut after importation to form multiple individual disc-shaped wafers that will be combined with polycarbonate resin in injection molds to form both prescription and non-prescription lenses. Part number F317212 measures 1275 mm by 34 mm and will be used in the manufacture of sunglasses.
In your original ruling request of April 3, 2012, you proposed classification of the photochromic polycarbonate sheet in subheading 9001.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical elements, of any material, unmounted, other than such elements of glass not optically worked: other: other: other. We disagree with your proposed classification. According to the information provided, the polycarbonate sheets will be further processed after importation into the United States into flat wafers, which in turn will be further processed into sunglass lenses. Each sheet of Part number F317212 will produce 28 sunglass lenses. In the condition as imported into the United States, the film sheets are not optical elements of heading 9001, HTSUS.
You did not specify the country of origin. The rate of duty provided below is the rate applicable to the merchandise when it is manufactured in a country with which the United States has Normal Trade Relations.
The applicable subheading for the non-polarized photochromic polycarbonate sheets will be 3920.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials…of polycarbonates. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division