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NY I86904

October 23, 2002

CLA-2-90:RR:NC:MM:114 I86904


TARIFF NO.: 9013.80.2000

Ms. Lorianne Aldinger
Import Manager
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of combination magnifier and tweezers from China

Dear Ms. Aldinger:

In your letter dated September 24, 2002, you requested a tariff classification ruling on a combination magnifier and tweezers from China. A sample of the combination magnifier and tweezers was submitted with the ruling request.

The submitted item number 930120 is identified in your letter as the Insect Viewer. The combination article consists of a molded plastic magnifier and tweezers. The magnifying lens measures approximately 2 1/4 inches in diameter and can be used for inspecting insects or any small item. The Insect Viewer features a fold-out stand for hands-free viewing. The tweezers measure approximately 2 3/4 inches in length and fit into an opening in the center of the fold-out stand. The tweezers can be used for handling small objects. The Insect Viewer is packaged in a blister display pack with a cardboard insert ready for retail sale. The words “Traveling Through Jungles” are printed in the top portion of the front of the cardboard.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The combination magnifier and tweezers is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination magnifier and tweezers will be classified according to GRI 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” Applying GRI 3(c), the Insect Viewer is classifiable under heading 9013 since it occurs last in numerical order of the two competing headings.

The applicable subheading for the combination magnifier and tweezers will be 9013.80.2000, 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.

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 646-733-3019.


Robert B. Swierupski

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