N081367 N0 Ruling Active

The tariff classification of "Backyard Safari" magnifying glass from China

Issued November 9, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.2000

Headings: 9013

Product description

The backyard safari magnifying glass, item number 2412199, is made of 100 percent molded plastic. It is composed with a translucent green molded plastic frame and a clear plastic lens. It measures 0.375 inches in diameter and 4 inches wide by 8 inches high. The magnifying glass features a four power magnification lens. It is recommended for up-close examination of animals, vegetables and minerals. The handle of the magnifier is marked with English and metric rulers. The built-in scales assist the user in measuring field specimens.

CBP rationale

The applicable subheading for the backyard safari magnifying glass 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.

Full text

N081367 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” magnifying glass from China Dear Ms. Sudsinsunthorn: In your letter dated October 22, 2009, you requested a tariff classification ruling. The backyard safari magnifying glass, item number 2412199, is made of 100 percent molded plastic. It is composed with a translucent green molded plastic frame and a clear plastic lens. It measures 0.375 inches in diameter and 4 inches wide by 8 inches high. The magnifying glass features a four power magnification lens. It is recommended for up-close examination of animals, vegetables and minerals. The handle of the magnifier is marked with English and metric rulers. The built-in scales assist the user in measuring field specimens. The applicable subheading for the backyard safari magnifying glass 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 ad valorem. 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

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