M83359 M8 Ruling Active

The tariff classification of Inner Ocular Lens Buttons from England

Issued May 30, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.39.0000

Headings: 9021

Product description

You state that the finished items are used “in eye surgeries that require the replacement of the ocular lens” and that the buttons “are not used to produce any other commodity.” The buttons, also referred to as blanks, are individually molded, polymerized, annealed, and inspected. They are made from plastic resins. One finished lens is roughed out and polished from one blank. We agree that the imported blanks are unfinished lenses, consistent with New York Ruling Letter J85736-114, 6-23-03. You propose classification in HTSUS 9001. However, these are not contact lenses, but lenses implanted into the eye as a replacement for the faulty natural lens. Harmonized System Explanatory Note III-A-2 to 9021 gives Intra-ocular lenses as an example.

CBP rationale

The applicable subheading for the Inner Ocular Lens Buttons will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” artificial parts of the body and parts and accessories thereof.

Full text

NY M83359 May 30, 2006 CLA-2-90:RR:NC:N1:105 M83359 CATEGORY: Classification TARIFF NO.: 9021.39.0000 Ms. Deanna Werber Contamac US Inc. Grand Valley Business Plaza 2214 Sanford Drive, Suite #B7 Grand Junction, CO 81505 RE: The tariff classification of Inner Ocular Lens Buttons from England Dear Ms. Werber: In your letter dated April 26, 2006, for Contamac Ltd. of Saffron Walden, you requested a tariff classification ruling. A sample of both the buttons and a finished item were submitted. You state that the finished items are used “in eye surgeries that require the replacement of the ocular lens” and that the buttons “are not used to produce any other commodity.” The buttons, also referred to as blanks, are individually molded, polymerized, annealed, and inspected. They are made from plastic resins. One finished lens is roughed out and polished from one blank. We agree that the imported blanks are unfinished lenses, consistent with New York Ruling Letter J85736-114, 6-23-03. You propose classification in HTSUS 9001. However, these are not contact lenses, but lenses implanted into the eye as a replacement for the faulty natural lens. Harmonized System Explanatory Note III-A-2 to 9021 gives Intra-ocular lenses as an example. The applicable subheading for the Inner Ocular Lens Buttons will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” artificial parts of the body and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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