The tariff classification of fused silica blanks from Germany

NY B87144 July 25, 1997 CLA-2-90:RR:NC:MM:114 B87144 CATEGORY: Classification TARIFF NO.: 7014.00.2000 Ms. Linda Stohr Linda Stohr Customhouse Broker 11099 S La Cienega Blvd #258 Los Angeles, CA 90045 RE: The tariff classification of fused silica blanks from Germany Dear Ms. Stohr: In your letter dated June 24, 1997, on behalf of the California Institute of Technology, you requested a tariff classification ruling on fused silica blanks. According to the information provided to this office, the blanks are fused silica material of state-of-the-art purity and homogeneity. They are pre-cut into specified cylindrical shapes in Germany. The blanks are manufactured to specifications which include detailed material properties, rough cutting, polishing and shaping of the fused silica into the required cylindrical form, dimensions, and weight. All processes preceding the final polishing are accomplished prior to importation into the United States. The blanks are 25 centimeters in diameter and 10 centimeters in thickness and weigh between 20 and 25 pounds each. After importation, the blanks require further processing to the top and bottom surfaces which may be accomplished domestically, or if required, in another country. The further processing, which includes ultra-fine polishing, coating and metrology of the top and bottom surfaces of the blanks, will complete the processing of the fused silica pieces. The fully processed fused silica pieces will be incorporated as core optic components (COC's) in LIGO which is the Laser Interferometer Gravitational-Wave Observatory. LIGO is being built for the purpose of detecting gravitational waves and measuring their effects in outer space. The COC's will be used to reflect and direct laser light within the Fabry-Perot-type cavities of the LIGO Interferometers. The applicable subheading for the fused silica blanks will be 7014.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical elements of glass, not optically worked; optical elements; other. The rate of duty will be 7 percent ad valorem. Because the fused silica blanks are classifiable in subheading 7014.00.2000, HTS, they are not 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. We have attached a copy of U.S. Notes 1 and 6 to Subchapter X of the HTS which describes, in detail, the requirements for eligibility in that duty-free provision. 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 National Commodity Specialist Division