NY 864955

JUL 19 1991


CLA-2-90:S:N:N1:114 864955

TARIFF NOS.: 9013.80.2000, 9405.20.8020, 8539.22.8040,
8539.31.0080

Mr. Karl Thompson
Communications Manufacturing Company
2234 Colby Ave.
Los Angeles, California 90064

RE: The tariff classification of Magnifier Lights, Flexlights, Flexlenses and Replacement Bulbs from Canada

Dear Mr. Thompson:

In your letter dated May 22, 1991, received by this office on July 9, 1991, you requested a tariff classification ruling. The Magnifier Light, Model CMC 3972-A, has a three power magnifying lens which is five inches in diameter. The lamp surrounding the magnifying lens is a ring fluorescent lamp. The Magnifier Light is used for inspection, repair and assembly work.

The Flexlight is designated as Model CMC 3971/3973. It is a safety-shielded, flexible-arm light with a burn-proof shade.

The Flexlens, Model CMC 6971A, is a three power magnification lens consisting of a five inch diameter lens mounted on a 24 inch safety-shielded flexarm.

The Model A21 Bulb (48 V) is a replacement bulb. It is a filament-type bulb. The Model T9 Circleline Bulb is also a replacement bulb. It is a fluorescent-type bulb.

The applicable subheading for the Magnifier Light, Model CMC 3972-A, and the Flexlens, Model CMC 6971A, will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other devices, appliances, and instruments; hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem.

Goods classifiable under subheading 9013.80.2000, HTS, which have originated in the territory of Canada, will be entitled to a 4.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the Flexlight, Model CMC 3971/3973, will be 9405.20.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for electric table, desk, bedside or floorstanding lamps, not of base metal. The rate of duty will be 3.9 percent ad valorem.

Goods classifiable under subheading 9405.20.8020, HTS, which have originated in the territory of Canada, will be entitled to a 2.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the Model A21 Bulb will be 8539.22.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric filament lamps. The rate of duty will be 4 percent ad valorem.

Goods classifiable under subheading 8539.22.8040, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the Model T9 Bulb will be 8539.31.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for fluorescent lamps, other. The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8539.31.0080, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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