CLA-2-90:RR:NC:MM:114 R02130

Mr. Michael Ho
President
Manufacture International Group
1701 East Edinger Avenue
Santa Ana, CA 92075

RE: The tariff classification of the Fresnel Screen and the Lenticular Screen from Japan

Dear Mr. Ho:

In your letter dated June 14, 2005, you requested a tariff classification ruling on the Fresnel Screen and the Lenticular Screen. Pictures of the Fresnel Screen and the Lenticular Screen were submitted with the ruling request.

The Fresnel Screen and the Lenticular Screen are optical screens to be used in rear production televisions. You have indicated in your letter that both screens will be manufactured in Japan.

The Fresnel Screen is made of clear acrylic resin that consists of thousands of miniature circular slopes that function to collimate incident light rays so they exit the surface at right angles to the surface of the screen. The result of this collimation process to the observer is that the picture is more uniform in brightness, without dimmer edges that can often be seen on diffusion type screens.

The Lenticular Screen is made of acrylic resin with a series of vertical ribs that are painted black. These unused parts of the lenticular surface are designed to absorb incident light in the room, and thus improve the contrast range of the picture.

The applicable subheading for the Fresnel Screen and the Lenticular Screen will be 9010.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for projection screens. The rate of duty will be 2.6 percent ad valorem.

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