9001.90.40.00 - Lenses 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9001.90.40.00, specifically covers lenses. This encompasses a broad range of optical elements designed to refract or focus light, regardless of their material composition or whether they are optically worked. This includes lenses for eyeglasses, cameras, microscopes, telescopes, and other optical devices, as well as contact lenses. The key defining characteristic is their function as a lens, shaping light paths.
It is crucial to distinguish this category from its siblings. While this node focuses solely on lenses, HTS code 9001.90.50.00 covers prisms, which are used to deviate light through reflection or refraction at an angle, and 9001.90.60.00 covers mirrors, which reflect light. Therefore, if an item is primarily designed and functions as a lens to focus or disperse light, it would fall under 9001.90.40.00, even if it might also possess reflective qualities.
As this classification is a leaf node, there are no further subcategories. Classification within this code is determined by the item's primary function and physical form as a lens, irrespective of its final application or any specific manufacturing processes applied, provided it is unmounted.