CLA-2-90:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9001.90.4000
Mr. Raymond Iandoli
Nanoveu, LLC
235 Hunt Club Boulevard
Suite 201
Longwood, FL 32779
RE: The tariff classification of EyeFly 3D Products from Korea
Dear Mr. Iandoli:
In your letter dated July 21, 2014 you requested a tariff classification ruling on EyeFly 3D products.
The EyeFly 3D is an optical film or optical film on glass layer which is installed over the viewing area of a cell phone or a tablet display. Samples were submitted which will be retained by this office. The EyeFly 3D Nanotech 3D Viewer and Screen Protector is used on the iPad Air. The EyeFly 3D Nanotechnology Screen Protector is used on the iPhone 5/5s/5c and the EyeFly 3D Nanoglass is used on the iPhone 5/5s/5c. The EyeFly 3D Nanotech 3D and the EyeFly 3D Nanotechnology products are made of PET optical film. The EyeFly 3D Nanoglass has the PET optical film laminated to tempered glass. The purpose of the tempered glass layer is to improve abrasion resistance and reduce the moiré effect.
These products allow the user to view 3D content without the need for 3D glasses. All are advertised as turning your cell phone or your tablet into a glasses-free 3D device. The EyeFly 3D product for cell phones has 500,000 microscopic lenticular lenses embossed into the surface of the film. The EyeFly 3D product for tablets has in excess of 2 million lenticular lenses embossed into the surface of the film. The precise lens geometry is actually embossed into a resin layer that has been coated onto the surface of the film substrate. The light emitted by the display of the cell phone or the tablet is refracted which sends slightly different images to the user’s left and right eyes, resulting in the 3D effect. The products also act as screen savers. The products are packaged with the EyeFly 3D screen, a cleaning tape, cleaning cloth, and an installation guide. The EyeFly 3D app is downloaded for free from the App Store.
The applicable subheading for the EyeFly 3D Nanotech 3D Viewer and Screen Protector, the EyeFly 3D Nanotechnology Screen Protector and the EyeFly 3D Nanoglass will be 9001.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lenses (including contact lenses), prisms, mirrors and other optical elements of any material, unmounted, Other, Lenses. The rate of duty will be 2 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 Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division