CLA-2-90:S:N:N1:114 853005
Ms. Maribeth Muckian
II-VI Incorporated
375 Saxonburg Boulevard
Saxonburg, PA 16056
RE: The tariff classification of optical elements from Singapore
Dear Ms. Muckian:
In your letter dated April 6, l990, you requested a tariff
classification ruling.
The optical elements, described in your catalog as
InfraReady Total Reflectors, are used in industrial CO2 lasers.
The lasers are used in welding and cutting applications.
The
reflectors are composed of silicon. The silicon blanks are
purchased in the United States and then forwarded to Singapore
for polishing and the application of a reflective coating. The
reflectors differ in thickess and diameter depending upon the
size and power of the laser and the application of the laser.
The reflectors are designated as part numbers 783604, 907871,
742392, 817225, and 866913.
The applicable subheading for the InfraReady 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 than such elements of glass not optically worked. 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