CLA-2-90:S:N:N3:114 810663

Mr. Richard Miller
Recoton Corporation
2950 Lake Emma Road
Lake Mary, Florida 32746

RE: The tariff classification of illuminated magnifier from China

Dear Mr. Miller:

In your letter dated May 15, 1995, you requested a tariff classification ruling.

The illuminated magnifier, Product number V357, is composed of plastic and is designed for attachment to hand held video games. Two AA size batteries fit into the magnifier and provide power for two small bulbs. This item magnifies and illuminates the video display of hand held video games.

The applicable subheading for the illuminated magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for magnifying glasses. The rate of duty will be 6.6 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