CLA-2 CO:R:C:M 955076 LTO
Mr. Paul E. Linet
360 Massachusetts Avenue
Suite 105
Acton, Massachusetts 01720
RE: Outer tube sub-assemblies for videoendoscopes; parts;
reconsideration of PC 871835; HQ 952672
Dear Mr. Linet:
This is in response to your letter of September 24, 1993,
requesting reconsideration of Pre-Entry Classification 871835, on
behalf of Henke Sass Wolf of America, dated April 8, 1992, which
concerned the classification of various components used in the
production of needle assemblies for finished, rigid
videoendoscopes under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The articles in question are various components of needle
assemblies for finished, rigid videoendoscopes. The needle
assembly consists of an outer tube sub-assembly, a complete set
of lenses (negative lens, field lens and relay lenses) and
various mechanical pieces. The individual parts in question are
as follows: lenses; optical tubes; sleeves; sidearms; adapters;
collar; field stops; and spacers.
ISSUE:
Whether the optical tubes, sleeves, sidearms, adapters,
collar, field stops and spacers are classifiable as parts for
mounted objective lenses, under subheading 9002.19.00, HTSUS.
Whether the lenses are classifiable as other lenses under
subheading 9001.90.40, HTSUS.
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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
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
In PC 871835, the parts in question (optical tubes, sleeves,
sidearms, adapters, collar, field stops and spacers), with the
exception of the lenses, were held to be classifiable under
subheading 9018.90.20, HTSUS, which provides for parts of medical
instruments and appliances. The lenses were held to be
classifiable under subheading 9001.90.90, HTSUS, which provides
for other unmounted optical elements.
In PC 871835, outer tube sub-assemblies for videoendoscopes
were also held to be classifiable under subheading 9018.90.20,
HTSUS. In HQ 952672, dated May 6, 1993, we modified this portion
of PC 871835, holding that the sub-assemblies were classifiable
as parts for other mounted objective lenses, under subheading
9002.19.00, HTSUS. Accordingly, the optical tubes, sleeves,
sidearms, adapters, collar, field stops and spacers are
classifiable as parts for other mounted objective lenses, under
subheading 9002.19.00, HTSUS, rather than as parts of medical
instruments and appliances, under subheading 9018.90.20, HTSUS.
As for the classification of the lenses, you state that each
of the individual lenses (ocular lens, negative lens, rod lens)
are "glass elements that have been subjected to a series of
progressive grinding and polishing operations to impart specific
optical properties." It is our opinion that the lenses are
classifiable under subheading 9001.90.40, HTSUS.
HOLDING:
The optical tubes, sleeves, sidearms, adapters, collar,
field stops and spacers are classifiable under subheading
9002.19.00, HTSUS. The corresponding rate of duty for articles
of this subheading is 6.6% ad valorem.
The lenses (ocular lens, negative lens, rod lens) are
classifiable under subheading 9001.90.40, HTSUS. The
corresponding rate of duty for articles of this subheading is
5.6% ad valorem.
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The portion of PC 871835, dated April 8, 1992, that relates
to the above merchandise, is revoked.
Sincerely,
John Durant, Director