Eligibility of blank intraocular lenses for customs exemption affirmed due to retained optical properties and limited post-import work. The Board clarifies that a Blank Intra-Ocular Lens, produced from medical-grade PMMA and presenting the finished lens's optical and functional properties at import, is to be treated as an 'Intra-Ocular lens' for tariff purposes because post-import activities (right-sizing haptics, sterilisation and packing) do not change lens properties, and therefore it is eligible for the customs exemption under the cited notification.
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Eligibility of blank intraocular lenses for customs exemption affirmed due to retained optical properties and limited post-import work.
The Board clarifies that a Blank Intra-Ocular Lens, produced from medical-grade PMMA and presenting the finished lens's optical and functional properties at import, is to be treated as an "Intra-Ocular lens" for tariff purposes because post-import activities (right-sizing haptics, sterilisation and packing) do not change lens properties, and therefore it is eligible for the customs exemption under the cited notification.
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