The tariff classification of hand magnifiers from Taiwan

NY 874906 June 24, 1992 CLA-2-90:S:N:N1:114 874906 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Ms. Darlene M. Karras HLF Corporation 25 West Brentmoor Park Clayton., MO 63105 RE: The tariff classification of hand magnifiers from Taiwan Dear Ms. Karras: In your letter dated May 22, 1992 you requested a tariff classification ruling. The magnifiers are composed of plastic and have a series of small concentric grooves molded in the plastic. They will be imported in three sizes: 5 5/16 x 3 3/4 inches, 7 1/4 x 2 1/2 inches and 6 3/8 x 10 inches. Two samples were furnished with your request for a ruling. One has a 6 inch rule printed on one edge. The applicable subheading for the hand 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 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