CLA-2-90:S:N:N3:114 805679

Mr. I. V. Pogorelsky
IVP Scientific Co.
1 Sorrento Ave.
Miller Place, New York 11764

RE: The tariff classification of metal mirrors from Russia

Dear Mr. Pogorelsky:

In your letter dated October 27, 1994 you requested a tariff classification ruling.

The metal mirrors are designed for use in infrared laser and laser beam transport systems. According to your letter, the metal mirrors will be unframed and may be sold uncoated, or with silver, gold or dielectric coatings.

The applicable subheading for the unframed metal mirrors will be 9001.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 9001.90.6000, Harmonized Tariff Schedule of the United States (HTS), which are products of Russia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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