CLA-2 RR:TC:MM 959139 JAS
Mr. Walter R. Manns
Ford Motor Company
P.O. Box 6094
Dearborn, MI 48121
RE: NY 8187 86 affirmed; plastic lenses for automobile lamps, mounted and unmounted; front parking lamp lenses, side marker lamp lenses, tail light lenses; lenses with molded patterns to direct light from the bulb; optical elements; parts of lighting equipment, subheading 8512.90; Section XVI, Note 1(m); NY 816227, NY 818099
Dear Mr. Manns:
In your letter of April 4, 1996, you ask that we reconsider
a ruling to Ford on the classification of plastic automotive lamp
lenses. Samples and drawings were submitted.
FACTS:
In NY 818786, dated March 1, 1996, the Director, National
Commodity Specialist Division, New York, held that five (5)
models of plastic automotive lamp lenses produced in Canada and
Mexico were classifiable as lenses and other optical elements, in
subheading 9001.90.40, Harmonized Tariff Schedule of the United
States (HTSUS), if unmounted, and in subheading 9002.90.95,
HTSUS, if mounted. Samples designated F2DB-13450-AC, F37B-13450
and F24B-13540 are tail lamp covers, sample F4SB-13202-AA is a
front parking lamp and side marker, and sample F5ZB-13450-BAW is
a tail lamp cover in a plastic frame. The five samples are
clear, yellow and red in color, depending on their location and
function on the vehicle, and have patterns molded into the
plastic for the purpose of directing light from the front parking
lamp bulbs, the tail light lamp bulbs, and the side marker lamp
bulbs.
- 2 -
You maintain these plastic lenses are more appropriately
parts of electrical lighting or signaling equipment of a kind
used on motor vehicles, provided for in HTS subheading 8512.90.
Under the Tariff Schedules of the United States (TSUS), the HTSUS
predecessor tariff code, electric lighting equipment designed for
motor vehicle use, and parts thereof, were unconditionally free
of duty under item 683.65. You note that under the HTSUS, item
683.65 was converted to subheadings 8512.90.20 and 8512.90.90.
Under these provisions, automotive lamp lenses which are Canadian
articles and original motor-vehicle equipment are eligible for
duty-free entry under the Automotive Products Trade Act of 1965,
as amended (APTA). However, no such APTA breakouts exist under
subheadings 9001.90.40 and 9002.90.95. In addition, you express
concern that the lamp lenses are not optical elements under these
provisions because they are not within the term "optically
worked" as defined in Chapter 90, Additional U.S. Note 1, HTSUS.
The provisions under consideration are as follows:
8512 Electrical lighting or signaling equipment...of a kind used for cycles or motor vehicles...:
8512.90 Parts:
8512.90.20 Of signaling equipment...2.6 percent ad valorem (Free under
APTA)
Of lighting equipment:
8512.90.60 Other...Free
8512.90.90 Other...2.9 percent ad valorem (Free under APTA)
* * * *
9001 ...; lenses, prisms, mirrors and other optical elements, of any material, unmounted...:
9001.90 Other:
9001.90.40 Lenses...4.2 percent ad valorem
- 3 -
* * * *
9002 Lenses, prisms, mirrors and other optical elements, unmounted...:
9002.90 Other:
Other:
9002.90.95 Other...6.2 percent ad valorem
ISSUE:
Whether plastic automotive lamp lenses are optical elements
for tariff purposes.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Whether an optical element need be "optically worked" is
relevant only to distinguish optical elements of glass of chapter
90 from similar glass articles of chapter 70. The issue is not
relevant to articles of plastic. The ENs at p. 1459 include
within heading 90.01 (D) Optical elements of any material other
than glass, whether or not optically worked, not permanently
mounted (e.g., elements of...plastics). Heading 90.01,
therefore, includes non-glass articles that qualify as optical
elements even though they have not been optically worked. For
purposes of clarification, heading 70.14 ENs at p. 937 include - 4 -
(B) Optical elements of glass (colourless or coloured). The
heading includes elements which are manufactured in such a way
that they produce some required optical effect without being
optically worked. (Underlining added). Among others, these
articles include mainly lenses and similar articles for
automobile headlamps, parking lights, direction indication
lights. The ENs for chapters 70 and 90, read in para materia,
suggest that plastic automotive lens covers may be considered
optical elements of chapter 90 if manufactured in such a way as
to impart optical properties. In common meaning, the term Lens
(optics) is defined as "A curved piece of ground and polished or
molded material, usually glass, used for the refraction of light
(Underlining added). McGraw-Hill Encyclopedia of Science &
Technology, Vol. 9 (1987), p. 663.
In this case, the plastic articles represented by the
submitted samples all have clearly defined horizontal and/or
vertical patterns, often together with dot-like configurations,
molded into their surfaces. These appear designed to refract or
diffuse light from the lamps they are used with. The submitted
blueprints designate these patterns low and high spread "optics,"
flute and pillow "optics," and transition "optics." We conclude
that these lamp lenses are optical articles for purposes of
chapter 90. Substantially similar automotive lenses of plastic
have consistently been classified in subheading 9001.90.40,
HTSUS. NY 816227, dated November 30, 1995, and NY 818099, dated
February 2, 1996. Section XVI, Note 1(m), HTSUS, precludes
heading 8512 from consideration.
HOLDING:
Under the authority of GRI 1, plastic automotive lamp lenses
represented by the five (5) submitted samples are provided for in
heading 9001, if unmounted, or in heading 9002 if permanently
mounted, that is, fitted in a support or frame, etc. They are
classifiable in subheadings 9001.90.40 or 9002.90.95, HTSUS, as
appropriate.
NY 818786, dated March 1, 1996, is affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division