The tariff classification of a "Transitions Lens UV Demonstrator" from China

N107917 June 10, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Philip L. Sun Project Manager Direct Leader Ltd. 280 Machlin Ct. Walnut, CA 91789 RE: The tariff classification of a “Transitions Lens UV Demonstrator” from China Dear Mr. Sun: In your letter dated May 28, 2010, you requested a tariff classification ruling on behalf of your client Frank Mayer & Associates, Inc. The item concerned is referred to as a “Transitions Lens UV Demonstrator”. This electronic device resembles a small display stand. It is used to hold/display eye glasses which incorporate photochromic lenses. The unit incorporates a built in UV light bulb which emits a faint light that mimics sunlight. This unit is used to demonstrate how sunlight will affect photochromic lenses. When photochromic lenses receive UV light, they darken. This lens demonstrator will be distributed to eye glass stores that carry Transitions Optical brand photochromic eye glass lenses. It is stated that the lens demonstrator is provided to eye glass stores strictly for the purpose of demonstrating photochromic lens reactions and not for selling purposes. You propose classification in HTSUS 9023 as Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.  However, it is clearly neither a model nor used with a model since it emits ordinary UV light so that the potential customer can confirm directly that the actual eyeglasses (which are not part of the import) do darken.  Also, it is not at all like the apparatus that is used in education or exhibitions to explain “sophisticated concepts” as expected of the instruments and appliances of HTSUS 9023.  See, for example, Headquarters Ruling Letter 965028 BJB, July 10, 2001, which cited the examples in the Harmonized System Explanatory Note to 9023.  HTSUS 9023 does not apply.  The applicable subheading for the “Transitions Lens UV Demonstrator” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division