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The tariff classification of sapphire lenses, windows and substrates from Israel
Issued February 12, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F88737 (February 12, 2001)
Tariff classification
HTS codes: 9001.90.4000, 7116.20.5000, 9001.90.9000
Product description
You are requesting a classification for sapphire lenses and other types of optical elements composed of sapphire. These lenses and other optical elements are used where the broad spectral transmission range of synthetic sapphire is required. One of the optical type applications that you mention is use in medial endoscopes. You also require a classification for sapphire substrates used to make light emitting diodes and other electrical components. All of the products are made of synthetic sapphire which is aluminum oxide. You refer to this a non-precious, non-gem grade material that is also called sapphire glass and single crystal aluminum oxide.
CBP rationale
The applicable subheading for the sapphire lenses will be 9001.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lenses, of any material, unmounted, other than optical elements of glass not optically worked. The applicable subheading for the other optical elements of sapphire 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 optical elements of glass not optically worked. The applicable subheading for the sapphire substrates will be 7116.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of precious stones.
Full text
NY F88737 February 12, 2001 CLA-2-90:RR:NC:MM:114 F88737 CATEGORY: Classification TARIFF NOS.: 9001.90.4000, 9001.90.9000, 7116.20.5000 Mr. Jeremiah Fitzgibbon Gavish, Inc. 29 Darby lane Bedford, NH 03110 RE: The tariff classification of sapphire lenses, windows and substrates from Israel Dear Mr. Fitzgibbon: In your letter dated June 16, 2000 you requested a tariff classification ruling. You are requesting a classification for sapphire lenses and other types of optical elements composed of sapphire. These lenses and other optical elements are used where the broad spectral transmission range of synthetic sapphire is required. One of the optical type applications that you mention is use in medial endoscopes. You also require a classification for sapphire substrates used to make light emitting diodes and other electrical components. All of the products are made of synthetic sapphire which is aluminum oxide. You refer to this a non-precious, non-gem grade material that is also called sapphire glass and single crystal aluminum oxide. The applicable subheading for the sapphire lenses will be 9001.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lenses, of any material, unmounted, other than optical elements of glass not optically worked. The rate of duty will be 2 percent ad valorem. The applicable subheading for the other optical elements of sapphire 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 optical elements of glass not optically worked. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the sapphire substrates will be 7116.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of precious stones. The rate of duty is free. 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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