N261705 N2 Ruling Active

The tariff classification of a cell phone or tablet camera magnifier from China

Issued March 2, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.9000

Headings: 9013

Product description

The magnifier, which you also refer to in your literature as a microscope, is designed to provide magnified viewing of insects, plants, rocks, and fossils when the magnifier is mounted over the camera lens on a cell phone or tablet device. The magnification provided by the device’s lens is 30 times and not adjustable. Additional magnification or zooming is provided by adjusting the cell phone or tablet camera lens. The article has an LED light that is activated when the magnifier is positioned over the camera lens on the cell phone or tablet. The light is powered by three AG3 button cell batteries which are located in the adjustment cylinder housing of the device.

CBP rationale

The applicable subheading for the magnifier for use on the camera of a cell phone or tablet device will be 9013.80.9000, HTSUS, which provides for Other optical appliances and instruments, not specified or included elsewhere in this chapter; Other devices, appliances and instruments: Other.

Full text

N261705 March 2, 2015 CLA-2-90:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9013.80.9000 Ms. Danae M. Hanf Attorney in Fact for CM Paula Company C.H. Robinson Worldwide Inc. 14800 Chartson Road Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a cell phone or tablet camera magnifier from China Dear Ms. Hanf: In your letter dated January 29, 2015 you requested a tariff classification ruling on behalf of CM Paula Company for a magnifier for the camera in a cell phone or tablet device. A sample was provided and is being returned to you as requested. The magnifier, which you also refer to in your literature as a microscope, is designed to provide magnified viewing of insects, plants, rocks, and fossils when the magnifier is mounted over the camera lens on a cell phone or tablet device. The magnification provided by the device’s lens is 30 times and not adjustable. Additional magnification or zooming is provided by adjusting the cell phone or tablet camera lens. The article has an LED light that is activated when the magnifier is positioned over the camera lens on the cell phone or tablet. The light is powered by three AG3 button cell batteries which are located in the adjustment cylinder housing of the device. The applicable subheading for the magnifier for use on the camera of a cell phone or tablet device will be 9013.80.9000, HTSUS, which provides for Other optical appliances and instruments, not specified or included elsewhere in this chapter; Other devices, appliances and instruments: Other. The rate of duty will be 4.5 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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