The tariff classification of plastic molds containing dry unfinished contact lenses from England

NY J89911 November 7, 2003 CLA-2-84:RR:NC:1:104 J89911 CATEGORY: Classification TARIFF NO.: 8480.79.9090; 9001.30.0000 Mr. Robert Basinski Coopervision Inc. 200 Willowbrook Office Park Fairport, NY 14450 RE: The tariff classification of plastic molds containing dry unfinished contact lenses from England Dear Mr. Basinski: In your letter dated October 15, 2003 you requested a tariff classification ruling. The two part plastic mold is manufactured from polypropylene in an injection-molding machine. The dry contact lens is produced in this mold. At this stage, the dry contact lens is considered to be in an unfinished state. In addition to being used to produce the lens, the mold serves to retain the unfinished dry contact lens in its predetermined shape and to hold it in place until the lens is hydrated after importation. After importation, the plastic mold containing the unfinished dry contact lens receives further processing at your firm’s local manufacturing facility. The processing begins with the removal of the front surface half of the plastic mold. The bottom half of the plastic mold, which contains the dry contact lens, is placed in a lathe. Here the front surface of the dry contact lens is polished. The dry contact lens is then removed from the plastic mold. At this point in the processing operation, both parts of the mold are discarded as the mold is not suitable for repetitive use. The lens is subsequently placed in a vat and hydrated with a solution called hydroxyethyl methacrylate. Once the hydration procedure is completed, the contact lens is considered to be in a finished state. It only remains for the lens to be inspected for quality control purposes, packaged and sold for distribution in the United States. Samples of the dry contact lenses with plastic molds were provided for examination. The applicable subheading for the plastic molds for the contact lenses will be 8480.79.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for molds for rubber or plastics: other: other. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the dry contact lenses will be 9001.30.0000, HTS, which provides for contact lenses. The rate of duty will be 2 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division