Outer tube sub-assemblies for videoendoscopes; parts; reconsideration of PC 871835; HQ 952672

HQ 955076 December 20, 1993 CLA-2 CO:R:C:M 955076 LTO CATEGORY: Classification TARIFF NO.: 9001.90.40; 9002.19.00 Mr. Paul E. Linet 360 Massachusetts Avenue Suite 105 Acton, Massachusetts 01720 RE: Outer tube sub-assemblies for videoendoscopes; parts; reconsideration of PC 871835; HQ 952672 Dear Mr. Linet: This is in response to your letter of September 24, 1993, requesting reconsideration of Pre-Entry Classification 871835, on behalf of Henke Sass Wolf of America, dated April 8, 1992, which concerned the classification of various components used in the production of needle assemblies for finished, rigid videoendoscopes under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The articles in question are various components of needle assemblies for finished, rigid videoendoscopes. The needle assembly consists of an outer tube sub-assembly, a complete set of lenses (negative lens, field lens and relay lenses) and various mechanical pieces. The individual parts in question are as follows: lenses; optical tubes; sleeves; sidearms; adapters; collar; field stops; and spacers. ISSUE: Whether the optical tubes, sleeves, sidearms, adapters, collar, field stops and spacers are classifiable as parts for mounted objective lenses, under subheading 9002.19.00, HTSUS. Whether the lenses are classifiable as other lenses under subheading 9001.90.40, HTSUS. - 2 - LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." In PC 871835, the parts in question (optical tubes, sleeves, sidearms, adapters, collar, field stops and spacers), with the exception of the lenses, were held to be classifiable under subheading 9018.90.20, HTSUS, which provides for parts of medical instruments and appliances. The lenses were held to be classifiable under subheading 9001.90.90, HTSUS, which provides for other unmounted optical elements. In PC 871835, outer tube sub-assemblies for videoendoscopes were also held to be classifiable under subheading 9018.90.20, HTSUS. In HQ 952672, dated May 6, 1993, we modified this portion of PC 871835, holding that the sub-assemblies were classifiable as parts for other mounted objective lenses, under subheading 9002.19.00, HTSUS. Accordingly, the optical tubes, sleeves, sidearms, adapters, collar, field stops and spacers are classifiable as parts for other mounted objective lenses, under subheading 9002.19.00, HTSUS, rather than as parts of medical instruments and appliances, under subheading 9018.90.20, HTSUS. As for the classification of the lenses, you state that each of the individual lenses (ocular lens, negative lens, rod lens) are "glass elements that have been subjected to a series of progressive grinding and polishing operations to impart specific optical properties." It is our opinion that the lenses are classifiable under subheading 9001.90.40, HTSUS. HOLDING: The optical tubes, sleeves, sidearms, adapters, collar, field stops and spacers are classifiable under subheading 9002.19.00, HTSUS. The corresponding rate of duty for articles of this subheading is 6.6% ad valorem. The lenses (ocular lens, negative lens, rod lens) are classifiable under subheading 9001.90.40, HTSUS. The corresponding rate of duty for articles of this subheading is 5.6% ad valorem. - 3 - The portion of PC 871835, dated April 8, 1992, that relates to the above merchandise, is revoked. Sincerely, John Durant, Director