CLA-2-90:S:N:N1:114 858804
Mr. Jeffrey A. Carter
Super Science, Ltd.
25251 Paseo De Alicia
Suite 200
Laguna Hills, CA. 92653
RE: The tariff classification of the Aquascope from China
Dear Mr. Carter:
In your letter dated December 6, 1990, you requested a
tariff classification ruling.
The Aquascope is a microscope intended for use by children
ages 8 years and older. It is composed of plastic and contains
glass optics and a built-in light which is powered by a battery.
The microscope will be imported with two acrylic slides, a water
dropper, forceps, an AA alkaline battery and a nylon belt
holster. The body of the microscope can be separated from the
stand; the lens system of the microscope is water resistant so
that the objective can be placed under water for viewing a
specimen.
According to the information that you provided, the outside
diameter of the lens tube at the eyepiece is 1 1/8 inches. The
length of the tube from the eyepiece to the objective is 7 3/4
inches.
The applicable subheading for the Aquascope with slides,
dropper, forceps, battery and belt holster will be 9011.80.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other compound optical microscopes. The rate of
duty will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport