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

NY D87434 February 3, 1999 CLA-2-90:RR:NC:MM:114 D87434 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Ms. Dorte Glick Ambiance Interiors 1862 Lathrup Street Saginaw, Michigan 48603 RE: The tariff classification of a letter opener and hand magnifier from Italy Dear Ms. Glick: In your letter dated January 17, 1999, you requested a tariff classification ruling. Photocopies of the articles in several designs were furnished with the ruling request. The articles consist of a letter opener and a hand magnifier. The items are packaged in a box for retail sale. In your submitted letter it is indicated that the items are made of silver-plated metal and some designs have handles made of resin. The hand magnifier contains a magnifying lens made of glass. The items are classifiable as a set for the purposes of the Harmonized Tariff Schedule of the United States. The essential character of the set is imparted by the hand magnifier. 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. 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