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NY 884233

April 20, 1993

CLA-2-76:S:N:N3:115 884233


TARIFF NO.: 3926.90.9590; 7616.90.0080

Ms. Cindy Shimmel
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport
Texas 75261-0583

RE: The tariff classification of eyeshields from Hong Kong.

Dear Ms. Shimmel:

In your letter dated March 24, 1993, you requested a tariff classification ruling, on behalf of your client, Trident Medical Products Inc., Fort Worth, TX.

The subject items are described as eyeshields used after eye surgery to protect the patient's eye from possible injury or contamination. A bandage is placed on the concave surface and then an eyeshield is placed over the eye and wrapped with bandages to hold it in position. There are two samples enclosed with this ruling request. The first sample is made of plastics. The second sample is made of perforated aluminum with a rubber rim.

The applicable subheading for the eyeshield of plastics will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The duty rate will be 5.3% ad valorem.

Your second sample is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the perforated aluminum imparts the essential character.

The applicable subheading for the eyeshield of aluminum and plastics will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem.

Consideration was given to classifying these products under subheading 9018.50.0000, HTS, as you have suggested. However, the eyeshields are not instruments or apparatus. Furthermore, they are not similar to the ophthalmic instruments described in the Explanatory Notes of 90.18 (c).

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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