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NY F88530

July 18, 2000

CLA-2-90:RR:NC:MM:114 F88530


TARIFF NO.: 9013.80.2000

Mr. Robert R. Siffring
Oriental Trading Company, Inc.
Main Building
4206 South 108th Street
Omaha, NE 68137

RE: The tariff classification of a plastic magnifier from China

Dear Mr. Siffring:

In your letter dated June 8, 2000 you requested a classification ruling.

The hand-held magnifier is composed of plastic. It measures approximately 3 inches long by 1 ½ inches wide. The magnifier will be imported separately. No model number is indicated in your letter.

You believe that the magnifier is a toy classifiable in chapter 95, HTS, because it is used for the amusement of children.

The magnifier is a functional item used to magnify an image; it is not designed for amusement. The fact that the magnifier is composed of plastic and is inexpensive in cost does not alter the fact that it is a functional item described in heading 9013, HTS.

The Explanatory Notes for Chapter 95, HTS, state that “Collection of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys.” In this case, the magnifier is imported separately and not as part of a collection of articles put up in a manner indicating use as a toy.

The applicable subheading for the magnifier 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 duty rate will be 6.6 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 212-637-7058.


Robert B. Swierupski

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