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NY D81908





September 24, 1998

CLA-2-90:RR:NC:MM:114 D81908

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.2000

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of Light Up Magnifiers from China

Dear Mr. Shoichet:

In your letter dated September 1, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted item number PP 180393 is a Light Up Magnifier with exterior light, measuring approximately 3 inches in width by 4 1/2 inches in length and 1/2 inch in depth. The article is constructed of a rigid plastic body and features a spring-action hand magnifying glass measuring approximately 2 inches square. A three-position switch is used to activate either an interior light which illuminates the magnifying glass, or a small exterior light. The item requires two AAA batteries to activate the interior and exterior lights. The batteries are not included.

The item can be used as a magnifier, as a magnifier with light and as a light without magnifier. The magnifier is considered the essential character of this item.

The applicable subheading for the Light-Up Magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem.

Your sample is being returned as requested.

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 212-466-5685.

Sincerely,

Robert B. Swierupski
Director,

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