The tariff classification of a letter opener and hand magnifier from Lebanon

NY D80785 August 20, 1998 CLA-2-90:RR:NC:MM:114 D80785 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Mr. Sahar Tabbara Innovations Inc. 4938 Hampden Lane #227 Bethesda, MD 20814 RE: The tariff classification of a letter opener and hand magnifier from Lebanon Dear Mr. Tabbara: In your letter dated July 28, 1998 you requested a tariff classification ruling. The articles consist of a letter opener and a hand magnifier. The items are packaged in a cardboard box which has a velvet lining. The items are classifiable as a set for the purposes of the Harmonized Tariff Schedule of the United States. The applicable subheading for the letter opener and hand magnifier set 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. In your letter you indicate that you will be importing other types of cutlery sets, for example, salad sets, bar sets, carving sets, etc. We cannot issue classification rulings on these cutlery sets without further information. We require samples of the various sets, or descriptive brochures that clearly describe the sets and their contents, in order to issue tariff classification rulings. 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