CLA-2-90:RR:NC:MM:114 D80760

Ms. Sophia Wong
Cypress Enterprises, Inc.
47 Canterbury Road
Woodbury, NY 11797-3201

RE: The tariff classification of filter plates from China

Dear Ms. Wong:

In your letter dated July 24, 1998 you requested a tariff classification ruling.

Two samples of filter plates were furnished to this office. The filter plates protect the eyes from damage while welding. They are designed to fit into welding helmets. One of the filter plates is marked "Shade 11" and is approximately 2 inches by 4 1/4 inches in size; the other is also marked "Shade 11" and is approximately 4 1/2 inches by 5 1/4 inches in size.

The applicable subheading for the filter plates 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. The rate of duty will be 4 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 212-466-5685.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division