CLA-2-90:S:N:N3:114 899186

MR. Davy Nakada
Nissei Sangyo America, Ltd.
333 South Anita Drive
Suite 875
Orange, California 92668

Re: The tariff classification of optical isolators from Japan

Dear Mr. Nakada:

In your letter dated June 9, 1994, you requested a tariff classification ruling. Optical Isolators are used in laser semiconductor devices. An optical isolator is composed of a Faraday Rotator, a polarizer, a permanent magnet, and an analyzer with a holder. The polarizer is an optical element; it is a miniature glass element incorporating a silver matrix to polarize light. The optical isolator is designed to transmit a forward beam and shut off a backward beam in optical communication devices and in optical measuring instruments.

The applicable subheading for the optical isolator will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter, other devices, appliances and instruments, other. The rate of duty will be 9 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