United States International Trade Commision Rulings And Harmonized Tariff Schedule
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May 12, 1999

CLA-2-90:RR:NC:MM:114 E81439


TARIFF NO.: 9013.80.20

Ms. Machelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, Arizona 72716-8023

RE: The tariff classification of Two Way Viewer from China

Dear Ms. Blair:

In your letter dated April 27, 1999, you requested a tariff classification ruling on a Two Way Viewer from China. A sample of the SCIENCE TECH Two Way Viewer was submitted with the ruling request.

The submitted SCIENCE TECH Two Way Viewer, identified as vendor stock number 36791, allows you to view an object from two different angles, top and bottom. It is composed of clear, green and yellow colored plastic. The Two Way Viewer measures approximately 4 1/2 inches across and 4 inches high. The magnifiersÂ’ top lens measures approximately 1 1/2 inches in diameter and the bottom lens measures approximately 1 1/4 inches in diameter.

Small objects like insects, grass and leaves can be inserted into the tray of the Two Way Viewer for a magnified view from top and bottom angles. In addition, two people can view an object at the same time. By switching eyepieces they will be able to see the top and bottom of the object. The Two Way Viewer is packed in a cardboard box ready for retail sale. You indicated in your letter that the Two Way Viewer will be sold in the optical department.

The applicable subheading for the Two Way Viewer will be 9013.80.20, Harmonized Tariff Schedule of the United States (HTS), 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.

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 212-637-7058.


Robert B. Swierupski

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