CLA-2-84:S:N:N1:104 809161

Ms. Priscilla DeLuca
Rank Pneumo, Inc.
Precision park
P.O. Box 543
Keene, New Hampshire 03431-0543

RE: The tariff classification of lens lathes from England.

Dear Ms. DeLuca:

In your letter dated April 5, 1995 you requested a tariff classification ruling.

The brochure for the Optoform 50 indicates that it is a CNC lathe for spherical, aspheric and Intraocular Lenses (IOL's). The design of the prescribed lens can be graphically displayed on the machines' VGA monitor. The data points are then utilized by the machine control to cut the lens surface by continuous path interpolation of the X & Z axes. Other features include a linear scale feedback system, an epoxy granite composite base structure, air bearing slides and spindle and a gang tooling system. Although a brochure was not available, the specifications for the Optoform 30 CNC lathe indicate that it's essentially the same type of machine.

The applicable subheading for the Optoform 50 and 30 will be 8465.99.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools ... for working ... hard rubber, hard plastics or similar hard materials. The rate of duty will be 2.9 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport