CLA-2-90:S:N:N1:114 852743

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: The tariff classification of illuminated hand magnifiers from Taiwan or Hong Kong.

Dear Mr. O'Neill:

In your letter dated May 16, 1990, on behalf of Lumar International, Markesan, Wisconsin, you requested a tariff classification ruling. The item for which you request a ruling is a battery- operated, illuminated hand magnifier with supplementary solar cell. A sample was submitted.

The applicable subheading for the illuminated hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand magnifiers. 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