The tariff classification of Garnet LPE Films for OpticalIsolators from Japan

NY 889867 September 23, 1993 CLA-2-90:S:N:N3:114 889867 CATEGORY: Classification TARIFF NO.: 9001.90.9000 Ms. Mary E. Gill AT&T Guilford Center 1 3A10 5420 Millstream Road Greensboro, N.C. 27420 RE: The tariff classification of Garnet LPE Films for Optical Isolators from Japan Dear Ms. Gill: In your letter dated August 26, 1993 you requested a tariff classification ruling. The Garnet LPE Film is used as part of an optical isolator. The optical isolator is constructed using the Garnet LPE Film to enhance the function of the laser diode used in fiber optic cable transmission or fiber optic telecommunications. Optical isolators inhibit feedback light from the laser diode by deflecting incoming light off to another angle. Optical isolators containing Garnet LPE Film utilize the Faraday rotation of the garnet crystal structure to rotate the beam of reflected light to prevent its reflection back into the laser source, thereby preventing interruption and dilution of the original laser beam. The Garnet LPE Film consists of a thin ferromagnetic oxide crystal containing terbium, holmium, gadolinium, or other rare earth elements. The film is grown by a process known as liquid phase epitaxy (LPE), then ground and polished to a specific size and thickness. The sizes range from 1 x 1 mm to 15 x 15 mm, with thickness on the order of 0.5 mm. The Garnet LPE Film is not doped for use in electronics. The applicable subheading for the Garnet LPE Film will be 9001.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical elements, of any material, unmounted, other than such elements of glass not optically worked. The rate of duty will be 8.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport