CLA-2 CO:R:C:M 952156 LTO
Mr. Sal Della Ventura
Sony Corporation of America
Sony Drive
Park Ridge, New Jersey 07656
RE: Plastic Lens Caps; NY 874663 revoked; Note 2(q) to Chapter
39; Note 2 to Chapter 90
Dear Mr. Della Ventura:
This is in reference to NY ruling letter 874663, issued to
you on June 12, 1992, which concerned the tariff classification
of plastic lens caps under the Harmonized Tariff Schedule of the
United States (HTSUS). We have been asked to reconsider this
ruling by the New York Seaport Customs Office.
FACTS:
The articles subject to this reconsideration are plastic
lens caps. They are used to protect the lens of video cameras
from dust and other foreign matter when the camera is not in use.
In NY 874663, the plastic lens caps were held to be
classifiable under subheading 3926.90.90, HTSUS, which provides
for "[o]ther articles of plastics . . . [o]ther . . . [o]ther."
ISSUE:
Whether the plastic lens caps are classifiable as
accessories for lenses under the HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
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shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The headings at issue are as follows:
3926 Other articles of plastics and articles
of other materials of headings 3901 to
3914
* * * * * * * * * * * * *
9002 Lenses, prisms, mirrors, and other optical
elements, of any material, mounted, being
parts of or fittings for instruments or
apparatus, other than such elements of
glass not optically worked; parts and
accessories thereof
Note 2(q) to Chapter 39 states that Chapter 39 does not
cover articles of Chapter 90. Thus, if the articles in question
are classifiable under Heading 9002, HTSUS, they are excluded
from Chapter 39 and Heading 3926, HTSUS.
Note 2 to Chapter 90 states that "parts and accessories for
machines, apparatus, instruments or articles of this Chapter are
to be classified according to the following rules:
(a) Parts and accessories which are goods included
in any of the headings of this Chapter or of
Chapter 84, 85 or 91 . . . are in all cases to
be classified in their respective headings;
(b) Other parts and accessories, if suitable for use
solely or principally with a particular kind of
machine, instrument or apparatus, or with a
number of machines, instruments or apparatus of
the same heading . . . are to be classified with
the machines, instruments or apparatus of that
kind . . . ."
The articles in question are not goods included in any
heading of Chapter 84, 85, 90 or 91. However, they are suitable
for use solely or principally with the video camera lenses of
Heading 9002, HTSUS. Thus, they are classifiable as accessories
for these lenses under subheading 9002.11.80, HTSUS.
HOLDING:
The plastic lens caps are classifiable under subheading
9002.11.80, HTSUS, which provides for "[l]enses, prisms, mirrors
and other optical elements, of any material, mounted, being parts
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of or fittings for instruments or apparatus, other than such
elements of glass not optically worked; parts and accessories
thereof . . . [o]bjective lenses and parts and accessories
thereof . . . [f]or cameras, projectors or photographic enlargers
or reducers . . . [o]ther." The corresponding rate of duty for
articles of this subheading is 6.6% ad valorem.
This notice to you should be considered a revocation of NY
874663, dated June 12, 1992, under section 177.9(d) of the
Customs Regulations [19 CFR 177.9(d)]. It is not to be applied
retroactively to NY 874663 [19 CFR 177.9(d)(2)] and will not,
therefore, affect past transactions for the importation of the
merchandise under this ruling. However, for the purposes of
future transactions involving merchandise of this type, NY 874663
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of this
decision as may be warranted by the circumstances.
EFFECT ON OTHER RULINGS:
NY 874663, dated June 12, 1992, is hereby revoked pursuant
to section 177.9(d) of the Customs Regulations [19 CFR 177.9(d)].
Sincerely,
John Durant, Director
Commercial Rulings Division