CLA-2-90:RR:NC:MM:114 B84554
Ms. Linda Stohr
Linda Stohr Customhouse Broker
11099 La Cienega Blvd #258
Los Angeles, CA 90045
RE: The tariff classification of Core Optic Components from
Australia
Dear Ms. Stohr:
In your letter dated April 7, 1997, on behalf of the
California Institute of Technology, you requested a tariff
classification ruling on core optic components.
The core optic components are polished glass pieces composed
of fused silica. The core optic components are 25cm in diameter
and 10cm in thickness, and weigh 22 pounds each. A total of 20
pieces of the core optic components will be imported from
Australia, after polishing by a teflon-lap polishing technology
which includes grinding, finishing, marking, and rough and fine
polishing. The polished fused silica pieces are imported to the
United States for further processing by a coating process and
metrology testing.
The fused silica is a special purpose glass of high purity
and homogeneity. The intended application of the completed fused
silica pieces (polished and coated) will be as core optics for
the Michelson-style interferometer comprising part of the Laser
Interferometer Gravitational-Wave Observatory (LIGO). The core
optics will reflect the laser light in the Fabry-Perot cavities
of the LIGO detectors. The LIGO project is a science research
project to detect gravitational waves in the universe.
The applicable subheading for the core optic components will
be 9001.90.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for lenses, prisms, mirrors and other
optical elements, of any material, unmounted, other than such
elements of glass not optically worked. The rate of duty will be
5.1 percent ad valorem.
Because the core optic components are classifiable in
subheading 9001.90.9000, HTS, they may be eligible for a free
rate of duty under the provisions for instruments and apparatus
entered for the use of any nonprofit institution, whether public
or private, established for educational or scientific purposes,
and for repair components and tools for such instruments and
apparatus, in HTS 9810.00.60, 65, and 67. Because the
eligibility requirements for this free provision are difficult
and complex, we have attached a copy of U.S. Notes 1 and 6 to
Subchapter X of the HTS which describe, in detail, those
requirements. The application is to be filed with the Office of
Regulations and Rulings, U.S. Customs Service, 1301 Constitution
Avenue NW, Washington, DC 20229. However, the application form
(ITA-338P) must be obtained from the Department of Commerce by
telephone at (202) 482-3525 or 1660.
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 212-466-5685.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division