CLA-2 CO:R:C:M 954861 DWS
Mr. Todd Henkle
Manager, Mexico Mold Operations
Signet Armorlite, Inc.
1001 Armorlite Drive
San Marcos, CA 92069
RE: Glass Molds for Plastic Ophthalmic Lenses; Chapter 90,
Additional U.S. Note 1; Optically Worked; 9001.90.90
Dear Mr. Henkle:
This is in response to your letter of August 12, 1993,
concerning the classification of glass molds under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of glass molds, products of Mexico,
which are used in the casting of plastic ophthalmic lenses. Each
mold is 77mm to 81mm in diameter and approximately 8mm to 10mm in
thickness. The convex curve of each piece of glass is generated
(rough cut), fine ground, and polished. In addition, the concave
surface of each glass piece is generated and fine ground. The
convex curve of each mold is polished for inspection purposes and
has identification markings describing the characteristic of the
mold. The concave curve of each mold is polished to optical
quality and has a bifocal segment sunk into its surface.
The subheadings under consideration are as follows:
9001.90.90: . . . lenses (including contact lenses), prisms,
mirrors and other optical elements, of any
material, unmounted, other than such elements of
glass not optically worked: [o]ther: [o]ther:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 8.4 percent ad valorem.
7020.00.00: [o]ther articles of glass.
The general, column one rate of duty for goods classifiable
under this provision is 6.6 percent ad valorem.
ISSUE:
Whether the glass molds are classifiable under subheading
9001.90.90, HTSUS, as other optical elements, or under subheading
7020.00.00, HTSUS, as other articles of glass.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
Chapter 90, additional U.S. note 1, HTSUS, states that:
[f]or the purposes of headings 9001 and 9002, the term
"optically worked" refers to glass the surface of which has
been ground or polished in order to produce the required
optical properties.
It is our position that the glass molds are not classifiable
under heading 9001, HTSUS, because they do not meet the above
definition of "optically worked". The purpose of the glass molds
is to produce ophthalmic lenses which do possess optical qualities
and are themselves classifiable under heading 9001, HTSUS.
However, based upon the information supplied by the importer, it
is our understanding that the molds themselves do not possess any
optical qualities. The molds are ground and polished, but for the
purpose of creating plastic ophthalmic lenses, not for the purpose
of imparting optical properties. Consequently, the glass molds are
not described by the terms of heading 9001, HTSUS.
Because the glass molds are not described elsewhere in the
HTSUS, it is our position that the glass molds are classifiable
under subheading 7020.00.00, HTSUS.
HOLDING:
The glass molds are classifiable under subheading 7020.00.00,
HTSUS, as other articles of glass.
Goods classifiable under this provision and originating in
Mexico, upon meeting the requirements of sections 10.173 - 10.178,
Customs Regulations (19 CFR 10.173 - 10.178), receive duty-free
treatment under the Generalized System of Preferences (GSP). A
copy of the relevant GSP regulations is enclosed for your
reference.
Sincerely,
John Durant, Director
Commercial Rulings Division