CLA-2-90:OT:RR:NC:1:114
Mr. T.L. McCracken
R.J. McCracken & Son Inc.
dba Supply Chain Customs Brokers
4607 44th Street S.E.
Kentwood, MI 49512
RE: The tariff classification of mirror lenses for automobile rearview mirrors from China
Dear Mr. McCracken:
In your letter dated October 30, 2008, on behalf of Magna Mirrors, you requested a tariff classification ruling. Samples of the mirror lenses were submitted with your letter.
Article number U387 consists of left and right side blind zone rearview mirror lenses for automobile rearview mirrors. The mirror lenses have a main viewing section and an auxiliary blind-zone viewing section. The lenses are edged and backed with black paint. You indicate that the functional purpose of the black paint is to eliminate any light leak from the sides of the mirror lenses. Additionally, you indicate that the mirror lenses are made of glass and that they are optically worked. The optical processing begins with molded glass blanks which are worked to the final optical prescription through a multi stage grinding and polishing process. The mirror lenses are mounted behind the first surface of glass on an outside mirror and serve as a blind zone eliminator on the outboard edge, either at the top corner or the bottom corner, depending on the specific design of the mirror.
The applicable subheading for the U387 mirror lenses for automobile rearview mirrors will be 9001.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked: other: mirrors. The rate of duty will be 2.8 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