N179815 N1 Ruling Active

The tariff classification of the Back Yard Fun Big Magnifier from China

Issued September 8, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.2000

Headings: 9013

Product description

A sample was furnished with your letter. The Back Yard Fun Big Magnifier, model number 5306, is a hand magnifier with a plastic lens. The circular magnifier lens measures approximately 2-3/4 inches in diameter and is mounted in a plastic mounting with an easy grip handle.

CBP rationale

The applicable subheading for the Back Yard Fun Big Magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments: hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.

Full text

N179815 September 8, 2011 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, Florida 32207 RE: The tariff classification of the Back Yard Fun Big Magnifier from China Dear Ms. Mosqueda: In your letter dated August 8, 2011 you requested a tariff classification ruling. A sample was furnished with your letter. The Back Yard Fun Big Magnifier, model number 5306, is a hand magnifier with a plastic lens. The circular magnifier lens measures approximately 2-3/4 inches in diameter and is mounted in a plastic mounting with an easy grip handle. The applicable subheading for the Back Yard Fun Big Magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments: 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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