NY 0864805 - The tariff classification of Magnifying Sheets and Television Magnifying Screens from Taiwan - United States International Trade Commision Rulings

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NY 864805

JUL 12 1991

CLA-2-90:S:N:N1:114 864805

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9013.80.2000, 9013.80.6000

Mr. James G. Ursaki
Ursa Marketing Group
103-8080 Anderson Road
Richmond, B. C. Canada
V6Y 1S4

RE: The tariff classification of Magnifying Sheets and Television Magnifying Screens from Taiwan

Dear Mr. Ursaki:

In your letter dated June 24, 1991, you requested a tariff classification ruling.

The magnifying sheets are composed of plastic with a series of small concentric grooves molded in the plastic . They will be imported in a variety of sizes. A sample of the most common size, 5 1/4 inches by 3 3/4 inches, was furnished with your request for a ruling. According to your letter, the largest size will be 8 1/2 inches by 11 inches. Some of the magnifying sheets will be imported in plastic slip cases; others will be imported without slip cases.

The television magnifying screens will be imported in two configurations. The CT Scope CTT-36 will measure 36 inches diagonally and will be 1/4 of an inch in thickness. It will be imported with an aluminum stand with plastic casters. The other version, no model number was shown, will measure 30 inches or 25 inches diagonally and will be 1/4 of an inch in thickness. It will be imported with an aluminum frame that attaches to a portable television set.

The purpose of these television magnifier screens is to enlarge a television picture by 50 percent. The descriptive literature indicates that the magnifier screens improve the television picture by making it sharper, clearer and more comfortable to view.

You requested that we consider classifying the magnifying sheets and the television magnifying screens under subheadings 9817.00.9400 or 9817.00.9600, HTS. Subheading 9817.00.9400 covers Braille tablets, cubarithms, and special apparatus, machines, presses, and types for the use or benefit exclusively for the blind. Subheading 9817.00.9400 does not apply to the magnifying sheets nor to the television magnifying screens.

Subheading 9817.00.9600 covers other articles specially designed or adapted for the use or benefit of other physically or mentally handicapped persons. The magnifying screens and the magnifying sheets are not articles that are specially designed for the handicapped. These articles are useful to the general public and are not eligible for duty free treatment under subheading 9817.00.9600, HTS.

The applicable subheading for the magnifying sheets will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the television magnifying screens will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which covers other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments. The rate of duty will be 9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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