N083518 N0 Ruling Active

The tariff classification of a handheld magnifier with light from China

Issued November 12, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.2000

Headings: 9013

Product description

Item number 67470 is a battery operated handheld magnifier with light. The required two “C” batteries are not included. The magnifier measures approximately 9 3/8 inches long by 4 inches wide by 2 inches high. The magnifier features a three power magnification lens which is 31/2 inches in diameter. The magnifier’s case is constructed of ABS plastic and the lens of glass. The battery compartment is made of iron plate. The advertising material describes the magnifier as an illuminating magnifier, which facilitates reading small print even in dim light. The magnifier is packaged in a cardboard box ready for retail sale.

CBP rationale

The applicable subheading for the handheld magnifier with light 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

N083518 November 12, 2009 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a handheld magnifier with light from China Dear Ms. Pendris: In your letter dated November 2, 2009, you requested a tariff classification ruling. A sample of the magnifier was submitted with your letter and will be returned as requested. Item number 67470 is a battery operated handheld magnifier with light. The required two “C” batteries are not included. The magnifier measures approximately 9 3/8 inches long by 4 inches wide by 2 inches high. The magnifier features a three power magnification lens which is 31/2 inches in diameter. The magnifier’s case is constructed of ABS plastic and the lens of glass. The battery compartment is made of iron plate. The advertising material describes the magnifier as an illuminating magnifier, which facilitates reading small print even in dim light. The magnifier is packaged in a cardboard box ready for retail sale. The applicable subheading for the handheld magnifier with light 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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