CLA-2-90:OT:RR:NC:N4:414
Mr. Bill Mattingly
Mattingly Low Vision
135 Rio West, Bldg B
El Paso, TX 79932
RE: The tariff classification of handheld magnifiers from China
Dear Mr. Mattingly:
In your letter dated March 11, 2014, you requested a tariff classification ruling.
The merchandise under consideration includes two handheld battery operated magnifiers. Product number MS10LED-10x, stand led magnifier, is a battery operated handheld magnifier with light. The required three double “A” batteries were included with the sample. This magnifier measures approximately 7 ½ inches long by 2 inches wide. The magnifier has an on/off light switch. The magnifier is packaged in a cardboard box with a soft sided case. A “SMARTMAG®” label on the box indicates the product number and country of origin.
Product number MH10LED-10x, hand-held LED Magnifier, is a battery operated handheld magnifier with light. The required three triple “A” batteries were included with the sample. This magnifier measures approximately 4 1/2 inches long by 2 inches wide. The magnifier has an on/off light switch. The magnifier is packaged in a cardboard box with a soft sided case. A “SMARTMAG®” label on the box indicates the product number and country of origin.
Regarding your claim of duty free treatment under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), for these two magnifiers, we do not agree. You have not sufficiently demonstrated how these two magnifiers are specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind).
The applicable subheading for the handheld magnifiers will be 9013.80.2000,HTSUS, which provides for which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division