The tariff classification of "Backyard Safari" mega magnifiers from China

N081178 November 9, 2009 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of “Backyard Safari” mega magnifiers from China Dear Ms. Sudsinsunthorn: In your letter dated October 21, 2009, you requested a tariff classification ruling. The Backyard Safari brand Mega magnifier, item number 2408106, is a large magnifier composed of 100 percent plastic. The magnifier’s frame contains a Fresnel-type plastic lens. The magnifier is described as the super view mega magnifier with a powerful field magnifying lens. The magnifier features unbreakable super-sized lens, sure-grip hand-holds and a rugged foam frame. The view window measures 12 inches by 18 inches. The magnifier features a floating capability, which enables the user to see underwater details in places such as creeks, streams, lakes or tidal pools. The applicable subheading for the “Backyard Safari” mega magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division