CLA-2-76:S:N:N3:115 884233
Ms. Cindy Shimmel
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport
Texas 75261-0583
RE: The tariff classification of eyeshields from Hong Kong.
Dear Ms. Shimmel:
In your letter dated March 24, 1993, you requested a tariff
classification ruling, on behalf of your client, Trident Medical
Products Inc., Fort Worth, TX.
The subject items are described as eyeshields used after eye
surgery to protect the patient's eye from possible injury or
contamination. A bandage is placed on the concave surface and then
an eyeshield is placed over the eye and wrapped with bandages to
hold it in position. There are two samples enclosed with this
ruling request. The first sample is made of plastics. The second
sample is made of perforated aluminum with a rubber rim.
The applicable subheading for the eyeshield of plastics will
be 3926.90.9590, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics and articles
of other materials of headings 3901 to 3914: other. The duty rate
will be 5.3% ad valorem.
Your second sample is considered composite goods, consisting
of different materials or made up of different components. This
item shall be classified as if it consisted of the material or
component which gives it its essential character. In this
instance, the perforated aluminum imparts the essential character.
The applicable subheading for the eyeshield of aluminum and
plastics will be 7616.90.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of aluminum:
other. The duty rate will be 5.7% ad valorem.
Consideration was given to classifying these products under
subheading 9018.50.0000, HTS, as you have suggested. However, the
eyeshields are not instruments or apparatus. Furthermore, they are
not similar to the ophthalmic instruments described in the
Explanatory Notes of 90.18 (c).
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