CLA-2-70:RR:NC:2:226 B88262

Ms. Lisa C. Schneider
Associated Customhouse Brokers, Inc.
Water Tower Park
1099 Jay Street Bldg. C-5
PO Box 22670
Rochester, NY 14692-2670

RE: The tariff classification of glass envelopes from Germany

Dear Ms. Schneider:

In your letter dated July 22, 1997, on behalf of your client, Bausch & Lomb, Inc., you requested a tariff classification ruling regarding glass envelopes. Representative samples were submitted with your ruling request.

You indicated in your letter that this merchandise will be imported under a temporary importation bond from Germany into the United States where they will undergo a vacuum coating process. Following this application, the goods will be exported and used in the manufacture of halogen reflector lamps. The samples submitted with your ruling consist of two glass envelopes, one coated and one uncoated. The applicable subheading for both glass envelopes (coated and uncoated) will be 7011.10.5000, Harmonized Tariff Schedule of the United States, which provides for glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like: for electric lighting: other. The rate of duty will be 5.4 percent ad valorem.

In your letter you suggest that the coated glass envelopes should be classified in subheading 8539.90.0000. However, subheading 8539.90.0000 does not apply because glass envelopes whether or not coated are provided for in heading 7011.

Your ruling request addresses the issue of which country would be regarded as country of origin for the glass envelopes after the coating process has been completed, Germany or the United States. The processes applied to the German glass envelopes in the United States do not change the country of origin from Germany to the United States. The country of origin of the coated glass envelopes remains Germany, not the United States.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division