CLA-2-90:S:N:N3:114 887304
Mr. G. L. Clarke
F. Wiggins (Meakin)
160 Whyteleafe Road
Caterham
Surrey
United Kingdom
CR3 5ED
RE: The tariff classification of Mica Light Retarders from the
United Kingdom
Dear Mr. Clarke:
In your letter dated May 10, 1993 you requested a tariff classification
ruling.
Mica light retarders are typically 1 inch in diameter (25mm), but are
also supplied at 19mm, 12.5mm, 10mm, and 50mm diameters. Mica light
retarders are made in two ways. The mica light retarders may be sandwiched
between optical glass cover plates which are ground and polished to an
optical standard. In other cases because of the requirements of the end
user, the mica light retarders are unsupported by optical glass cover plates.
The function of the mica light retarders is to convert the plane of
polarized light to circular or elliptical light. They do not filter light.
They function in the visible and the near infrared wavelength ranges. The
applications for mica light retarders are in laser optics and electro-
optical systems such as spectroscopy, photoelastic stress research, and
holographics.
The applicable subheading for the mica light retarders will be
9001.90.9000, 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;
other. The rate of duty will be 8.4 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