NY 856716

OCT. 10, 1990


CLA-2-90:S:N:N1:114 856716

TARIFF NOS.: 9001.90.4000, 9001.90.5000, 9001.90.9000

Mr. Lincoln Hudson
APA Optics, Inc.
2950 North East 84th Lane
Blaine, Minnesota 55434

RE: The tariff classification of optical elements and laser collimators from India

Dear Mr. Hudson:

In your letter dated September 25, l990, you requested a tariff classification ruling.

The optical elements consist of various lenses, prisms, and beamsplitters. The lenses include plano-convex glass lenses, symmetric-convex glass lenses, plano-concave glass lenses, symmetric-concave glass lenses, and meniscus glass lenses. The prisms are right-angle glass prisms, right-angle fused silica prisms, and dove prisms. The beamsplitters are cube beamsplitters. The glass lenses, the glass prisms, and the cube beamsplitters are not imported in mountings. Your letter and the descriptive literature that you provided indicates that the lenses, prisms, and beamsplitters are finished optical elements which do not require further optical working after importation.

The laser collimators contain a three-element lens system in an aluminum housing and have a mounting ring and a focusing ring. The function of a laser collimator is to provide a highly collimated output beam.

The applicable subheading for the lenses will be 9001.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical elements, of any material, unmounted, other, lenses. The duty rate will be 5.6 percent ad valorem. The applicable subheading for the prisms will be 9001.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical elements, of any material, unmounted, other, prisms. The duty rate will be 8 percent ad valorem. The applicable subheading for the beamsplitters will be 9001.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical elements, of any material, unmounted, other, other. The duty rate will be 8.4 percent ad valorem.

Articles classifiable under subheadings 9001.90.4000, 9001.90.5000, and 9001.90.9000, HTS, which are products of India 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).

In order to issue a classification ruling on the laser collimator we require additional information. Is the laser collimator used with a laser, in order to measure or check the laser's performance? If not, please provide a detailed explanation of the function of the laser collimator.

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
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