The tariff classification of hand magnifier from China and/or Taiwan

NY C80484 October 21, 1997 CLA-2-90:RR:NC:MM:114 C80484 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Mr. David L. McClees Talus Corp. 82 Scott Drive Westbrook, MA 04092 RE: The tariff classification of hand magnifier from China and/or Taiwan Dear Mr. McClees: In your letter dated September 30, 1997, you requested a tariff classification ruling. The sample submitted with your letter is a magnifier composed of plastic and has a series of small concentric grooves molded in the plastic. It measures 7 3/8 inches x 2 1/2 inches. You indicate that the hand magnifier will be imported with a map case. You have received a ruling, NY ruling B88855, on the map case. The hand magnifier when imported with the map case is separately dutiable. The applicable subheading for the hand magnifier 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 ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-466-5685. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division