United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R01896 - NY R01964 > NY R01910

Previous Ruling Next Ruling
NY R01910

May 20, 2005

CLA-2-90:RR:NC:MM:114 R01910


TARIFF NO.: 9013.80.2000

Mr. Ronald Parsons
Parsons ADL, Inc.
RR2, 1986 Sideroad 15
Tottenham, Ontario, Canada

RE: The tariff classification of magnifiers from Canada

Dear Mr. Parsons:

In your letter dated May 5, 2005, you requested a tariff classification ruling on five magnifiers from Canada. A picture of the Rectangular Reading Glass was submitted with the ruling request.

The five items for which you are requesting a ruling are identified in your letter as the Rectangular Reading Glass (16H032), Full Page Magnifier (16H030), Hobby Magnifier (16H036A-2), Magnifier On A Stand (16H039) and Magnifier With Light (16H037). You have stated in your letter that the magnification varies from 2X to 10X the actual size of the print.

Regarding your request for duty free status for all your magnifiers, we assume you mean via a secondary classification in Harmonized Tariff Schedule of the United States (HTS) 9817.00.94, we find many quite similar items for sale to the general public on several web sites.

Therefore, while use of your items by the handicapped is one possible use, it, or very similar items, have a too high a "probability of general public use" to meet the requirements in the language above HTS 9817.00.92 through 9817.00.96. See, for example, Headquarters Ruling Letter 556449, dated May 5, 1992.

Even if you provide the evidence to establish it as true, it would not be sufficient that your specific cartons of this import are sold to or for the handicapped when very similar items are routinely sold to the general public. This prevents them from being "specially designed" for the use or benefit of the handicapped.

Also, US Note 4-b-ii indicates that HTSs 9817.00.92 through 9817.00.96 do not cover, "spectaclesfor individuals not substantially disabled." Your items are likewise useful to those who are not legally blind, but with vision correctable with generally available devices, as well as to those with normal vision when reading fine print or doing detail work.

Therefore, we do not agree that a secondary classification will apply for this item in HTS 9817.00.94, as articles for the blind, Braille tablets, cubarithms, and special apparatus, machines, presses and types for their use or benefit exclusively.

The applicable subheading for the Rectangular Reading Glass, Full Page Magnifier, Hobby Magnifier, Magnifier on a Stand and Magnifier With Light 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 classification in 9013.80.2000 for these items, contact National Import Specialist Barbara Kiefer at 646-733-3019. If you have any questions regarding the classification in 9817.00.96 for these items, contact National Import Specialist J. Sheridan at 646-733-3012.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: