CLA-2-90:S:N:N1:114 851564

Ms. Maribeth Muckian
II-VI Incorporated
375 Saxonburg Boulevard
Saxonburg, PA 16056

RE: The tariff classification of optical elements called Total Reflectors from Singapore

Dear Ms. Muckian:

In your letter dated April 6, l990, you requested a tariff classification ruling.

The optical elements are used in industrial CO2 lasers. The typical applications for the lasers are welding and cutting. The optical elements are made of silicon and are called Total Reflectors. The Total Reflectors are mirrors designed for maximum reflectivity of the CO2 laser beam. The stock numbers of the Total Reflectors are 850800, 297995, 618042, and 350189. The applicable subheading for the Total Reflectors 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, mirrors. The rate of duty will be 8 percent ad valorem.

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