CLA-2-90:S:N:N3:114 803297

Mr. Thomas Skrzypek
Euro-Texas Enterprise
P.O. Box 38621
Dallas, Texas 75238-0621

RE: The tariff classification of Traffic Light Lenses from Poland

Dear Mr. Skrzypek:

In your letter dated September 16,1994 you requested a tariff classification ruling.

The 8 inch and 12 inch diameter lenses, in the colors red, green and yellow, are intended for traffic regulating devices. The lenses are manufactured by casting and pressing into the glass a special prismatic design. The lenses are not optically worked by grinding and polishing.

The applicable subheading for the traffic light lenses is 7014.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for signalling apparatus and optical elements of glass, not optically worked; optical elements, other. The duty rate is 10 percent ad valorem.

Articles classifiable under subheading 7014.00.2000, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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