The tariff classification of a story scope viewer from China

NY G84054 November 22, 2000 CLA-2-90:RR:NC:MM:114 G84054 CATEGORY: Classification TARIFF NO.: 9013.80.9000 Mr. R. Kevin Williams Rodriguez, O’Donnell, Fuerst, Gonzalez & Williams 20 North Wacker Drive Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of a story scope viewer from China Dear Mr. Williams: In your letter dated October 16, 2000, on behalf of Enesco Group, Inc., you requested a tariff classification ruling. A sample of the story scope viewer and the figurine were received by this office with your letter. The Harry Potter Story Scope is a viewer that is made of colored polyresin. The scope contains an eyepiece on one side; the eyepiece contains an optical element that is made of acrylic. The image inside the scope is made of acetate. The optical element incorporated within the plastic housing of the story scope is a lens which gives 15.6 magnification of the image glued inside the plastic housing of the scope. The image is a scene or a character from the Harry Potter stories. The image is viewed by holding the story scope to the eye. You indicate in your letter that there will be twelve versions of the story scope and that each will differ in color, shape and the image shown inside. All will contain a lens that magnifies the image. In your letter you state that the Harry Potter Story Scope will be packaged with a figurine. The figurine and the scope are not considered a set for tariff classification purposes. The figurine and the story scope will be separately classified; a ruling on the classification of the figurine will be issued in a separate ruling letter. The sample of the story scope is being returned to you as requested. The applicable subheading for the story scope will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Liquid crystal devices; lasers, other than laser diodes; other optical appliances and instruments not specified or included elsewhere in this chapter; other devices, appliances and instruments; other . The rate of duty will be 4.5 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division