CLA-2-90:S:N:N1:114 876023

Mr. Stephen Wong
Oceanland Service, Inc.
8054 E. Garvey Ave., # 200
Rosemead, CA 9177

RE: The tariff classification of tail lamp lenses from Taiwan

Dear Mr. Wong:

In your letter dated June 24, 1992, on behalf of T.Y.C. Industrial U.S.A., Paramount, California, you requested a tariff classification ruling. The tail lamp lens is composed of plastic and contains clear, red and yellow plastic pieces joined together to form a tail lamp cover. An overall pattern is molded into the plastic lens. The tail lamp lens is not in a mounting. The packaging indicates that this tail lamp lens is used on 1986 through 1991 models of the Mazda automobile. A sample of the tail lamp lens was furnished to this office and is being retained.

The applicable subheading for the tail lamp lens will be 9001.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lenses, prisms, mirrors and other optical elements, of any material, unmounted; other; lenses. The rate of duty will be 5.6 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