HQ 954580: Optically Worked Glass Mirrors; Section XVI, Note 1(m); Section XVI, Note 2; 8473.30.40

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954580
                          July 21, 1993


CLA-2 CO:R:C:M 954580 DWS

CATEGORY: Classification

TARIFF NO.: 9001.90.60

Ms. Rennie Alston
Nippon Express U.S.A., Inc.
Newark International Airport
Cargo Building #150
Newark, NJ 07114

RE: Optically Worked Glass Mirrors; Section XVI, Note 1(m);
    Section XVI, Note 2; 8473.30.40

Dear Ms. Alston:

     This is in response to your letter of May 21, 1993, on behalf
of Fujinon Inc., concerning the classification of optically worked
glass mirrors under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The merchandise consists of Dichroic Assembly Composite #1
Side (model no. C1750-87900) and Dichroic Assembly Composite #2 Top
optically worked glass mirrors.  The mirrors are specially designed
to be used together in an air penta prism contained within a
scanner.  The scanner is used to enter text and graphics into a
computer.  The mirrors are used to separate light within a scanner
based upon wave length.

     The subheadings under consideration are as follows:

     8473.30.40: [p]arts and accessories (other than covers,     
                  carrying cases and the like) suitable for use  
                   solely or principally with machines of headings 
                 8469 to 8472: [p]arts and accessories of the 
                 machines of heading 8471: [n]ot incorporating a
                 cathode ray tube.

     Goods classifiable under this provision receive duty free   
      treatment.

      9001.90.60: . . . lenses (including contact lenses), prisms,
                 mirrors and other optical elements, of any 
                 material, unmounted, other than such elements of
                 glass not optically worked: [o]ther: [m]irrors.

     The general, column one rate of duty is 8 percent ad valorem.

ISSUE:

     Whether the optically worked glass mirrors are classifiable
under subheading 8473.30.40, HTSUS, as parts suitable for use
solely with the machines of heading 8471, HTSUS, or under
subheading 9001.90.60, HTSUS, as mirrors?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes. 
 
     Section XVI, note 1(m), HTSUS, states that:

     [t]his section does not cover:

     (m) Articles of chapter 90.
     
     It is our position that the mirrors are described under
heading 9001, HTSUS.  Therefore, under section XVI, note 1(m),
HTSUS, the mirrors are precluded from classification under section
XVI, HTSUS, and are classifiable under 9001.90.60, HTSUS.

     It is claimed that section XVI, note 2, HTSUS, is dispositive
as to the classification of the mirrors.  It states that:

     [s]ubject to note 1 to this section, note 1 to chapter 84
     and to note 1 to chapter 85, parts of machines (not being
     parts of the articles of heading 8484, 8544, 8545, 8546 or
     8547) are to be classified according to the following
     rules:

     (a) Parts which are goods included in any of the headings
         of chapters 84 and 85 (other than headings 8485 and 
         8548) are in all cases to be classified in their 
         respective headings;

      (b) Other parts, if suitable for use solely or principally
         with a particular kind of machine, or with a number of
         machines of the same heading (including a machine of
         heading 8479 or 8543) are to be classified with the
         machines of that kind.  However, parts which are equally
         suitable for use principally with the goods of headings
         8517 and 8525 to 8528 are to be classified in heading 
         8517;

     (c) All other parts are to be classified in heading 8485 or
         8548. 

     (emphasis supplied).

     Specifically, it is argued that because the mirrors are used
solely with the machines of heading 8471, HTSUS, under section XVI,
note 2(b), HTSUS, they are classifiable under subheading
8473.30.40, HTSUS.  However, the note states that it is subject to
"note 1 to this section".  Section XVI, note 1(m), HTSUS, excludes
articles of chapter 90, HTSUS.  Because the mirrors are articles
of chapter 90, HTSUS, section XVI, note 2(b), HTSUS, is
inapplicable.

HOLDING:

     The optically worked glass mirrors are classifiable under
subheading 9001.90.60, HTSUS.

                           Sincerely,



                           John Durant, Director