CLA-2-90:OT:RR:NC:1:114
Mr. Heidar Nuristani
Central Purchasing, Inc.
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of welding helmet lenses from China
Dear Mr. Nuristani:
In your letter dated July 9, 2008, you requested a tariff classification ruling. A sample of the lens was submitted with the ruling letter and is being returned as you requested.
Item number 9 which you refer to as a welding lens measures 2 inches by 4 ¼ inches. The lens is constructed from tinted glass plates. The glass surface is flat and is not ground or polished to produce required optical properties. The information on the box describes the lens as a “shade filter plate”. The lens (filter plate) is a fixed shade high-impact glass lens, used to protect the operator’s eyes. It is designed to fit standard fixed-shade welding helmets.
The applicable subheading for the welding helmet lens, referred to as item number 9, will be 7014.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for optical elements of glass (other than those of heading 7015), not optically worked, other. The rate of duty will be 5 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division