The tariff classification of bookmarks/magnifiers from China

NY E81891 May 12, 1999 CLA-2-90:RR:NC:MM:114 E81891 CATEGORY: Classification TARIFF NO.: 9013.80.20 Mr. Arlen T. Epstein Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of bookmarks/magnifiers from China Dear Mr. Epstein: In your letter dated May 7, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The articles consist of two styles of bookmarks/magnifiers. You have stated that Avon Products, Inc. contemplates importing the articles from China. Samples of the bookmarks/magnifiers were submitted with the ruling request. The first sample submitted is a bookmark/magnifier, product number PP 188634. The entire article measures approximately 7 1/4 inches in length by 2 inches in width and incorporates a rectangular shaped plastic magnifier measuring approximately 3 3/8 inches in length by 1 inch in width. The magnifier is held in a flat, plush fabric cutout depicting a tiger. The tiger has a tail, four paws and fully stuffed three-dimensional head. Although the bookmark/magnifier is in toy-like housing, the article is a functional bookmark/magnifier. The bookmark/magnifier has a function other than amusement and is not classified as a toy. The second sample submitted is a bookmark/magnifier, product number PP 188634. The entire article measures approximately 7 3/4 inches in length by 2 1/8 inches in width and incorporates a rectangular shaped plastic magnifier measuring approximately 6 1/4 inches in length by 1 inch in width. The magnifier is framed by a floral design paperboard cutout with a textile tassel at one end. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The bookmark/magnifier is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the bookmark/magnifier will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9013 since it occurs last in numerical order of the two competing headings. The applicable subheading for the bookmarks/magnifiers will be 9013.80.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments; hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem. Your samples are being returned as requested. 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division