860198 86 Ruling Active

The tariff classification of hand magnifiers from Hong Kong

Issued February 19, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.2000

Headings: 9013

Product description

The adjustable 8X magnifier contains an acrylic lens. It is designed for use as a hand magnifier, for magnifying stamps, newsprint, and other small objects. The magnifier is designated as item no. SC-8232.

CBP rationale

The applicable subheading for the adjustable hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments; hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.

Full text

NY 860198 FEB 19 1991 CLA-2-90:S:N:N1:114 860198 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Mrs. Isi C. Martinez Airsea Group P. O. Box 522475 Miami, Florida 33126 RE: The tariff classification of hand magnifiers from Hong Kong Dear Mrs. Martinez: In your letter dated January 31, 1991, on behalf of Safari Ltd., you requested a tariff classification ruling. The adjustable 8X magnifier contains an acrylic lens. It is designed for use as a hand magnifier, for magnifying stamps, newsprint, and other small objects. The magnifier is designated as item no. SC-8232. The applicable subheading for the adjustable hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments; 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 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

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