CLA-2-84:OT:RR:NC:1:104
Mr. Stuart Heap
QSpex Technologies Inc.
1525 Bluegrass Lakes Parkway
Alpharetta, GA 30004
RE: The tariff classification of lens production machines from China
Dear Mr. Heap:
In your letter dated March 30, 2010 you requested a tariff classification ruling.
The items in question, i.e., a filling unit, a curing unit and molds, will be used to produce ophthalmic spectacle lenses. The molds cannot be used to produce contact lenses. The filling and curing units are not physically attached or connected. They are designed to be placed on a storage cabinet (not included at time of importation) that holds an inventory of various molds. Samples of the separately packaged molds and a demonstrational video were provided for examination.
The filling unit is operated manually as follows: (1) a pre-measured foil pouch containing proprietary resin is placed in the unit’s resin container, (2) a mold is placed in the unit, (3) resin pouch’s transfer tube is attached to the mold, (4) a knob located on the side of the unit is turned in order to activate a plate which pushes against the pouch, (5) as a result of step 4, resin is squeezed out of its pouch, through the transfer tube and into the mold, and (6) the filled mold is removed from the filling unit. A “pair” of molds (one front/one back) is required to produce a single lens.
The filled molds are then hand-carried to the curing unit where they are placed in their respective bays. Once the unit’s door is closed, a ten minute light-curing process is started. The light source is provided by sixteen fluorescent light bulbs in two separate banks, one for each mold. At the end of this process, the molds are manually removed and placed in the heat annealing chamber which contains an electrical heating unit. The scratch resistant coating and sun blocking material are transferred to the lens during the curing process After ten minutes, the molds are taken from the unit. The lenses are removed from the molds for subsequent shaping to the customer’s frames. At this point, the molds are discarded as they are not suitable for repetitive use.
You refer to a “pair” or “mold assembly” as being comprised of one front “mold” and one back “mold”. Each foil package contains either a front or a back “mold”. The back “mold” includes a spacer (gasket). However, examination of the submitted samples shows neither the front “mold” nor the back “mold” by itself can perform the same function as a complete or finished mold. The function of a complete mold is to hold the material being used, in this case resin, until the material solidifies into the desired shape. Here, the front “mold” must be assembled together with the back “mold” in order to hold the resin. Indeed, you state that a “pair” is required in order to produce a single lens. It is this office’s opinion that each separately packaged front “mold” and back “mold” is only half of a mold. The article you refer to as a “pair” in fact forms one mold when in its assembled condition. Unassembled front and back halves imported together in a specific number required to form complete molds (with no extra pieces) are to be classified in the same heading as an assembled mold. General Rule of Interpretation 2(a) noted.
In your original submission dated January 26, 2010, you had proposed that the filling unit and the curing oven be classified under subheading 9018.50, Harmonized Tariff Schedule of the United States (HTSUS), as Instruments and appliances used in medical, surgical, dental or veterinary sciences, including… sight-testing instruments - Other ophthalmic instruments and appliances. The Harmonized System Explanatory Note to 9018 states, “This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc.” More specifically, EN I – C to 9018 cites, as examples of Ophthalmic instruments, Surgical instruments such as corneal trephines, keratomes; Diagnostic instruments such as ophthalmoscopes; Orthoptic or sight testing apparatus; Electrically heated compresses for the eyes; and Electro magnets designed for removing metallic particles from the eyes. Those are all instruments and appliances used directly by the health care professional who is treating or diagnosing the patient, not by workers who are producing the lenses that will later be incorporated into eyeglasses. Thus, subheading 9018.50, HTSUS, would not be applicable.
The applicable subheading for the filling unit will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other … Other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the curing unit will be 8543.70.9650, HTSUS, which provides for Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the unassembled molds, imported as described above, will be 8480.79.9090, HTSUS, which provides for Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for rubber or plastics: Other types: Other … Other molds. The rate of duty will be 3.1 percent ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division