CLA-2-90:RR:NC:SP:221 K88342

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of the “Sunflower Magnifying Glass” from China.

Dear Ms. Marcoux:

In your letter dated August 6, 2004, you requested a tariff classification ruling.

A picture and sales literature were provided with your letter. The Sunflower Magnifying Glass (Sku #27330) consists of a 2 3/8-inch diameter lens with 3X magnification for reading fine print. The lens is encircled with decorative petals.

The applicable subheading for the Sunflower Magnifying Glass 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.

You have also requested a classification ruling for the “Perching Bird Hideaway” (Sku #27150). Before we can issue a ruling for this item, we need a sample. The article is said to be composed of polyresin. Provide a breakdown by weight and value for each component in the polyresin. Identify the filler and state whether it is derived from natural stone.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division