&&These are finished spectacle lenses, referred to as stock blanks or ‘uncuts’. They have been surfaced on both front and back sides to a specific curvature, optical power, and thickness, but have not been cut/edged to fit a particular spectacle frame. These lenses may be made of plastic or polycarbonate material and are kept in stock by optical labs in various powers, ready to be used to fill patients’ prescriptions. Stock blanks are generally limited to single vision lens types.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly,&&General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling you proposed tariff classification under 9001.50.10.20 as “spectacle lenses of other materials, unfinished, light polarizing, for use in the manufacture of spectacles”. This tariff classification number is not appropriate.&&&&Heading 90.01 specifically provides for lenses, including contact lenses. The stock spectacle lenses are considered to be finished as they are ready to use, needing only to be cut and fit into a client’s selected spectacle frame.&&&&These lenses cannot be considered to be light polarizing as no evidence has been presented to show that the lenses have been manufactured with a polarizing material as described in Explanatory Note (B) to heading 90.01, which states “Polarising material in sheets or plates which consist of specially treated sheets or plates of plastics, or of sheets or plates in which a layer of “active” plastics is supported on one or both sides by other plastics or by glass...”. Therefore, the stock spectacle lenses are classified in tariff item 9001.50.90 as other spectacle lenses of other materials..