CLA-2-90:S:N:N3:114 807234
Mr. Kenneth N. Wolf
3293 Harbor Point Road
Baldwin Harbor, N. Y. 11510
RE: The tariff classification of acrylic filters, reflectors
and light guide panels from Japan
Dear Mr. Wolf:
In your letter dated December 16, 1994, on behalf of Astra
Products, Inc., you requested a tariff classification ruling.
The products for involved are the Clarex DR-I Diffusion
Reflector, the Clarex DR-II Transmission Diffuse Reflector, the
Clarex DR-IIIC Diffusion Filter, the Clarex DR-IIICV Color
Diffusion filter, the Clarex Light Guide Panel and the Clarex Non-
Glare Filter.
The Clarex DR-I Diffusion Reflector is used as a backlight
filter/reflector for Liquid Crystal Displays (LCDs). Its most
typical application is in LCD watches where it also acts a light
guide. The acrylic sheet is manufactured in an initial size of
approximately 15 3/4 in. by 25 1/2 in (400 x 550 mm). An aluminum
layer and a black back coating is applied to the acrylic panel.
The diffusion reflector is cut and/or routed to the customer's
specifications for assembly into an LCD display.
The Clarex DR-II Transmission Diffuse Reflector is used as a
component of a back light unit for an LCD. It reflects light from
LCDs during daylight and diffuses transmitted light from an
internal lamp at night. The reflector is composed of an acrylic
sheet which is coated and laminated with a reflection layer
underneath the acrylic and a diffusion layer under the reflection
layer. The reflector is available in 0.5 mm thickness and is
manufactured in sizes according to a customer's specifications for
direct assembly into an LCD unit.
The Clarex DR-IIIC Diffusion Filter and Clarex DR-IIICV
Colored Diffusion Filter feature high light transmission, diffusion
and high color temperature. The Clarex DR-IIIC Diffusion Filter is
manufactured in 400 x 550 mm size and is cut and/or routed to a
customer's specifications. The thickness is from 0.3 mm to 2.0 mm.
The Clarex DR-IIICV Color Diffusion Filter is manufactured in a
manner similar to the DR-IIIC Filter. The filters are available in
red, green, blue, yellow, orange and other colors to permit a
variety of colored LCDs. The filter is manufactured in 400 x 550
mm size which is then cut and/or routed to a customer's
specifications. Its thickness is 0.5 mm.
The Clarex Light Guide Panel is used as a light guide for the
back lights of LCDs. These are composed of acrylic with an added
light scattering compound and are laminated or coated with a non-
acrylic reflection layer on the bottom surface. These are cut
and/or routed a customer's specifications and are available in
thicknesses ranging from 0.5 mm to 5.0 mm.
The Clarex Non-Glare Sheet is used for the surface panel for
electronic displays such as LCDs, CRTs, PDPs, ELs, VFDs and LEDs.
The Clarex Non-Glare Sheet has high transmittance and enhances the
contrast between the characters and background and the anti-
reflection surfaces. It is available in thicknesses ranging from
.5 mm to 5.0 mm. It is manufactured in the 400 x 550 mm size and
then cut and/or routed to the customer's specifications.
According to your letter, the above products will be imported
in a finished condition ready for sale to the customer.
The applicable subheading for the Clarex DR-I Diffusion
Reflector, the Clarex DR-II Transmissive Diffuse Reflector, Clarex
DR-IIIC Diffusion Filter, Clarex DR-IIICV Color Diffusion Filter,
Clarex Light Guide Panel, and Clarex Non-Glare Filter will be
9001.90.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other optical elements, of any material,
unmounted, other than optical elements of glass not optically
worked, other, other. The rate of duty will be 7.3 percent ad
valorem.
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