CLA-2-90:OT:RR:NC:1:114
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of mini microscopes from China
Dear Ms. Davidson:
In your letter dated July 23, 2008, you requested a tariff classification ruling. A sample of the mini microscope was submitted with the ruling request.
The mini microscope SKU number 10048307 consists of an eyepiece, an objective lens and a specimen slide. The microscope measures 4 ½ inches tall and 3 inches wide and is battery operated. The battery is included. The mini microscope is composed of a plastic body with glass magnifying lenses and the specimen slide. It has 20 by 40 zoom magnification and an LED light on the bottom to light up the eyepiece. It can be placed on the base to hold the slide while looking at a specimen or it can be taken out of the base for other uses.
The applicable subheading for the mini microscope will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for compound optical microscopes; other microscopes. The rate of duty will be 6.4 percent.
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 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division