CLA-2-:OT:RR:NC:N4:414
TARIFF NOS.: 9031.49.9000; 9031.90.5800
Ms. Barbara Fitzpatrick
Bausch and Lomb
Global Eye Health Center
1400 North Goodman Street
Rochester, NY 14609
RE: The tariff classification of glass measuring scales and glass measuring scales packaged with magnifiers
Dear Ms. Fitzpatrick:
In your letter dated April 14, 2014, you requested a tariff classification ruling for two different commodities. Samples were furnished to this office and are being returned. During a subsequent communication with this office, you explained that the classifications are being sought both for export of the devices currently made in the U.S. as well as for import of the same, should the source of the devices change to foreign origin. Please note that the classifications provided would apply to both scenarios but the rate of duty cited is for importation to the U.S. only.
The first request is for the classification of four glass scales. They are intended to be used with the Bausch and Lomb Hastings Triplet Measuring Magnifier and the Bausch and Lomb Lenscope Magnifier (described below). The scales consist of a General Purpose Scale, an Inch Scale, a Metric Scale and a Protractor Scale. They are round glass scales set in plastic frames that screw onto the separately sold magnifiers. You state the glass is not optically worked. The scales come in padded, protective pouches. Each scale has lines imprinted on the glass for the purpose of specific measurements. The General Purpose Scale measures radii from 1/16 to 3/8 inch; angles in single degrees to 90; 0.005 and 0.1 mm scales and line widths of 001, 002, and 003. The Inch Scale measures 3/4 inch in 0.005 intervals. The Metric Scale measures 20 mm in 0.1 mm intervals. The Protractor Scale measures 360 degrees in single degrees.
The second request is for the classification of the scales (described above) when packaged together with either the Bausch and Lomb Hastings Triplet Measuring Magnifier or the Bausch and Lomb Lenscope Magnifier. The Hastings Triplet Measuring Magnifier is a small hand-held adjustable magnifier that provides a flat distortion-free image. It is approximately 4.3 centimeters high with a diameter of approximately 3.3 centimeter at the base. It is available in 7x or 10x magnification. The transparent body allows light to fall on the magnified area. It comes in a protective case that safely houses the magnifier and scales. The Lenscope Magnifier is a small hand-held adjustable magnifier with two built in illumination lamps for use when surrounding room light is not sufficient. The lamps are angled at 45 degrees and 90 degrees from the viewing angle. The lights are operated by a slide switch built into the magnifier’s rectangular handle and require two AA batteries which are not included. The Lenscope Magnifier can be used with interchangeable Hastings Triplet lenses available in 7x or 10x magnification. The Lenscope Magnifier comes in a padded, protective case that safely stores the magnifier and scales.
The applicable subheading for the General Purpose Scale, Inch Scale, Metric Scale and Protractor Scale will be 9031.90.5800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other measuring or checking instruments, appliances and machines, other optical instruments and appliances, parts and accessories, other. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the scales combined in a set with the Hastings Triplet Measuring Magnifier or the Lenscope Magnifier will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical measuring or checking instruments. The rate of duty will be 3.5 percent ad valorem.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division