CLA-2-90:RR:NC:MM:114 G84871
Mr. R. Kevin Williams
Rodriguez, O’Donnell,
Fuerst, Gonzalez & Williams
20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606
RE: The tariff classification of a story scope viewer with bronze medallion from China
Dear Mr. Williams:
In your letters dated November 1, 2000 and October 16, 2000, on behalf of Enesco Group, Inc., you requested a tariff classification ruling. A sample of a story scope viewer with bronze medallion was provided .
The Harry Potter Story Scope is a viewer that is made of colored polyresin. The scope contains an eyepiece on one side; the eyepiece contains an optical element that is made of acrylic. The image inside the scope is made of acetate. The optical element incorporated within the plastic housing of the story scope is a lens which gives 15.6 magnification of the image glued inside the plastic housing of the scope. The image is a scene or a character from the Harry Potter stories. The image is viewed by holding the story scope to the eye. You indicate in your letter that there will be twelve versions of the story scope and that each will differ in color, shape and the image shown inside. All will contain a lens that magnifies the image.
The story scope will be attached to a bronze medallion that is stamped with the Harry Potter logo. The bronze medallion has a clip welded to the back of it. The story scope is hung on a point-of purchase backer card; each back card has a collector checklist printed on it. The descriptive literature indicates that the story scopes with bronze medallions can be clipped to anything.
The applicable subheading for the story scope with bronze medallion will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Liquid crystal devices; lasers, other than laser diodes; other optical appliances and instruments not specified or included elsewhere in this chapter; other devices, appliances and instruments; other. The rate of duty will be 4.5 percent ad valorem.
The sample of the story scope with bronze medallion is being returned to you 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division