CLA-2-90:OT:RR:NC:1:114
Mr. Russell W. Spittler
SureFire, LLC
18300 Mt. Baldy Circle
Fountain Valley, CA 92708-6122
RE: The tariff classification of lenses and filters from Taiwan
Dear Mr. Spittler:
In your letter dated January 22, 2009, you requested a tariff classification ruling. Samples of the lenses and filters were submitted with your letter and will be returned as requested.
Item number 13656, a flashlight lens, will be used in shotgun forends with weaponlights, vertical foregrip weaponlights, and handheld flashlights. Item number 19292, a two millimeter lens, will be used in weaponlights and handgun weaponlights. Items 13656 and 19292 are parts of portable electric lamps designed to mount onto hand-held weaponry.
Item number 15015, a Pyrex lens, will be used in the SureFire A2 Aviator flashlight. Item 15015 is part of a portable electric flashlight designed to be carried in the hand during use or on the person.
Item number 13828, a filter, is a component that will be used in light filter assemblies. The filters will be mounted on handheld flashlights and weaponlights.
Item number 14215, a filter, is a component that will be used in light filter assemblies. The filters will be mounted on handheld flashlights and shotgun forends weaponlights.
You state that the lenses, items number 13656, 19292 and 15015 are made of glass. The broad band anti-reflective coated windows, i.e., coatings for the human eye visible response range, are designed to enhance the transmission characteristics of the SureFire light source through the protective lens.
You state that the filters, items number 13828 and 14215, each perform a filtering function whereby light generated by the flashlight source is conveyed through the optical filter and into the surrounding environment. Each filter, based on its color bias, removes the unwanted light frequencies, via absorption and reflection, from the source illumination thereby leaving much narrower, more specific frequencies of light emissions.
In order for the lenses and filters to be considered optical elements of heading 9001, Harmonized Tariff Schedule of United States, HTSUS, they must be ground or polished in order to produce the required optical properties. In your original letter dated December 8, 2008, you stated that the lenses and filters are optically worked. However, an optical element does more than merely allow light (visible, ultraviolet or infrared) to pass through it, rather the passage of light must be altered in some way, for example, by being reflected, attenuated, filtered, diffracted, collimated, etc. You have stated that the lenses enhance the transmission of visible light. The lenses do not reflect, attenuate, filter, diffract or collimate light. The lenses are not classified as optical elements for the purpose of the Harmonized Tariff Schedule of the United States. The filters are considered to be optical elements because they produce a required optical effect by filtering wavelengths of visible light.
The applicable subheading for items number 13656, flashlight lens, and item number 19292, two millimeters lens, will be 8513.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of portable electric lamps other than flashlights. The rate of duty will be 3.5 percent.
The applicable subheading for item number 15015, Pyrex lens, will be 8513.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of flashlights. The rate of duty will be 12.5 percent.
The applicable subheading for the unmounted filters, item numbers 13828 and 14215, will be 9001.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical elements, of any material, unmounted, other than optical elements of glass not optically worked. The rate of duty will be 2.9 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