The tariff classification of telescopes, hand magnifiers, toy crocodiles, and toy lanterns from China

NY C81752 December 9, 1997 CLA-2-90:RR:NC:MM:114 C81752 CATEGORY: Classification TARIFF NOS.: 9005.80.4040, 9013.80.2000, 9503.49.0025, 9503.90.0045 Ms. Jamie Boucher McKenna & Cuneo, L.L.P. 1900 K Street Washington, D.C. 20006-1108 RE: The tariff classification of telescopes, hand magnifiers, toy crocodiles, and toy lanterns from China Dear Ms. Boucher: In your letter dated November 14, 1997, on behalf of Simon Marketing, Inc., you requested a tariff classification ruling. The telescope, also referred to as a spyglass, is composed of plastic and is approximately 4 1/2 inches in height. It is designated as No. 00813-006. The magnifying glass is composed of plastic and is a hand magnifier. It is approximately 4-3/4 inches in height and has a diameter of 1-3/4 inches. It is designated as No. 00813-009. The toy crocodile is made of plastic and is approximately 4- 3/4 inches in length and 2 inches in width. The item contains a toy compass. It is designated as No. 00813-003. The toy lantern is made of plastic and is approximately 2- 3/4 inches in height and 1 inch in width. It is designated as No. 00813-015. The applicable subheading for the telescope will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments, optical telescopes, other. The rate of duty will be 8 percent ad valorem. 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. The applicable subheading for the toy crocodile will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, other, toys. The rate of duty will be free. The applicable subheading for the toy lantern will be 9503.90.0045, Harmonized Tariff schedule of the United States (HTS), which provides for other, other toys and models. The rate of duty will be free. 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 Director, National Commodity Specialist Division