90138020 has been specifically listed in the tax code. If you don’t understand, please refer to the tax code notes below.
90.13 Liquid crystal devices not specified in other tariff headings; lasers, except laser diodes; optical instruments and appliances not specified in other tariff headings in this chapter:
10 — Telescopes for weapons Sights; periscope-type telescopes; telescopes as part of machinery, equipment, instruments or appliances of this Chapter or Class 16
20 — Lasers, other than laser diodes
80 — Others Devices, instruments and appliances
90 - Parts and accessories
In accordance with the provisions of Note 5 to this Chapter, optical instruments, appliances and machines for measurement or inspection are not included in this tariff heading, but It should be classified under tariff heading 90.31; however, Note 4 to this chapter stipulates that certain refracting telescopes are classified under this tariff heading but not under tariff heading 90.05. It should also be noted that optical apparatus and instruments are not only classified into tax headings 90.01 to 90.12, but also There are also other tax headings included in this chapter (especially tax headings 90.15, 90.18 or 90.27). This tariff code includes:
1. Liquid crystal device, which is made of a liquid crystal layer sandwiched between two glass or plastic plates, regardless of whether it is equipped with electrical connectors, but it is in the form of parts or Cut into special shapes and which do not constitute articles more specifically included in other tariff headings of this Harmonized System.
2. Laser, which can generate or amplify electromagnetic radiation with a wavelength in the range of one nanometer to one millimeter (ultraviolet, visible light and infrared spectrum region) by controlling stimulated emission. When the laser working material (for example, crystal, gas, liquid, chemical) is excited by the light emitted by the electric light source or the addition of external energy, a beam is generated in the working material and is continuously reflected and amplified to become a coherent beam ( Visible or invisible), emitted from the partially transmitting end of the laser.
The basic components of the laser head include laser working material, excitation (pump) system and optical cavity (mirror system). It may also be equipped with Fabry-Perot interferometer, interference Filters and spectroscopes. In addition, the laser usually comes with certain auxiliary components (for example, power supply, cooling system, control device, and gas supply system for gas lasers or pump container containing dye solution for liquid lasers). These auxiliary parts are either installed in the same casing as the laser head (small laser), or are independent devices connected to the laser head by cables, etc. (laser system); for laser systems, if the entire system is submitted for inspection together, then Still included in this tax code.
This tax code includes not only lasers for assembly on machines or equipment, but also small lasers or laser systems that are used alone (for example, for various purposes such as scientific research, teaching, experimental testing, etc.).
However, this tariff heading does not include lasers that have been modified to perform specialized functions because these lasers are equipped with special devices (for example, worktables, workpiece fixtures, workpiece feeding and positioning devices, operation process observation devices and testing devices, etc.) and should therefore be classified as processing machines, medical equipment, control devices, measuring devices, etc. Machinery and equipment with lasers are also not included in this tariff heading. Such machines and appliances, if not specifically listed in this Harmonized System, shall be classified together with machines and appliances having similar functions. For example:
(1) Machine tools that process various materials (such as metal, glass, ceramics or plastics) by laser cutting (tax heading 84.56).
(2) Laser welding machines and devices with or without cutting function (tax heading 85.15).
(3) Instruments that use laser beams for pipeline alignment and positioning (tax heading 90.15).
(4) Laser devices specially used for medical purposes (for example, for eye surgery) (tax heading 90.18).
According to the provisions of Notes 1 and 2 of this Chapter, laser parts and accessories such as laser tubes are also included in this tax code. However, this tariff heading does not include arc lamps used as pump sources, such as xenon lamps, iodine arc lamps and mercury gas lamps (tax heading 85.39), laser diodes (tax heading 85.41) and laser crystals (for example, ruby), laser reflectors and lenses (tax heading 90.01 or 90.02).
3. Handheld magnifiers and magnifiers (for example, pocket-sized or office-type), fabric analysis mirrors, and binocular magnifiers (usually mounted on a stand).
The binocular magnifying glass is different from the stereomicroscope of tax number 90.11. It only has eyepieces but no objective lens.
4. "Door eyes" for observing outside the door and similar items equipped with optical systems.