The tariff classification of magnifiers from the UnitedKingdom

NY 888610 August 16, 1993 CLA-2-90:S:N:N3:119 888610 CATEGORY: Classification TARIFF NO.: 9013.80.2000; 9817.00.9600 Ms. Doreen J. Rizzo Dateline Forwarding Services Incorporated 112 Railroad Street Revere, MA 02151 RE: The tariff classification of magnifiers from the United Kingdom Dear Ms Rizzo: In your letter dated July 15, 1993, you requested a tariff classification ruling on behalf of Optelec, Inc., Westford, MA. The articles to be imported are hand magnifiers and magnifying glasses of various shape and power. Two samples have been provided: a rectangular hand magnifier and a stand magnifier. These magnifiers are used to a great extent by people who are not handicapped in various activities such as stamp collecting, reading of maps and fine print reference material, and other professional activities. The U.S. Customs has previously ruled that articles that are useful to the general public cannot be considered to be specially designed for the handicapped. The magnifiers are therefore not eligible for free entry under 9817.00.9600, Harmonized Tariff Schedule of the United States, which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other. The applicable subheading for the magnifiers will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport