N276118 N2 Ruling Active

The tariff classification of a lighted magnifier from China

Issued June 9, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.2000

Headings: 9013

Product description

The Brighter Viewer is a plastic stand mounted 3 x magnifier with a built in LED light. The stand is designed to sit on a desk or table for hands free use. The screen rotates 180 degrees for ease of viewing.

CBP rationale

The applicable subheading for the Brighter Viewer LED 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

N276118 June 9, 2016 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9013.80.2000 Mr. Frank E. Guerrera Hampton Direct Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a lighted magnifier from China Dear Mr. Guerrera: In your letter dated May 25, 2016, you requested a tariff classification ruling for an item referred to as the Brighter Viewer. The Brighter Viewer is a plastic stand mounted 3 x magnifier with a built in LED light. The stand is designed to sit on a desk or table for hands free use. The screen rotates 180 degrees for ease of viewing. The applicable subheading for the Brighter Viewer LED 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/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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