NY 864805
JUL 12 1991
CLA-2-90:S:N:N1:114 864805
TARIFF NOS.: 9013.80.2000, 9013.80.6000
Mr. James G. Ursaki
Ursa Marketing Group
103-8080 Anderson Road
Richmond, B. C. Canada
V6Y 1S4
RE: The tariff classification of Magnifying Sheets and
Television Magnifying Screens from Taiwan
Dear Mr. Ursaki:
In your letter dated June 24, 1991, you requested a tariff
classification ruling.
The magnifying sheets are composed of plastic with a series
of small concentric grooves molded in the plastic . They will be
imported in a variety of sizes. A sample of the most common
size, 5 1/4 inches by 3 3/4 inches, was furnished with your
request for a ruling. According to your letter, the largest size
will be 8 1/2 inches by 11 inches. Some of the magnifying sheets
will be imported in plastic slip cases; others will be imported
without slip cases.
The television magnifying screens will be imported in two
configurations. The CT Scope CTT-36 will measure 36 inches
diagonally and will be 1/4 of an inch in thickness. It will be
imported with an aluminum stand with plastic casters. The other
version, no model number was shown, will measure 30 inches or 25
inches diagonally and will be 1/4 of an inch in thickness. It
will be imported with an aluminum frame that attaches to a
portable television set.
The purpose of these television magnifier screens is to
enlarge a television picture by 50 percent. The
descriptive literature indicates that the magnifier screens
improve the television picture by making it sharper, clearer and
more comfortable to view.
You requested that we consider classifying the magnifying
sheets and the television magnifying screens under subheadings
9817.00.9400 or 9817.00.9600, HTS. Subheading 9817.00.9400
covers Braille tablets, cubarithms, and special apparatus,
machines, presses, and types for the use or benefit exclusively
for the blind. Subheading 9817.00.9400 does not apply to the
magnifying sheets nor to the television magnifying screens.
Subheading 9817.00.9600 covers other articles specially
designed or adapted for the use or benefit of other physically or
mentally handicapped persons. The magnifying screens and the
magnifying sheets are not articles that are specially designed
for the handicapped. These articles are useful to the general
public and are not eligible for duty free treatment under
subheading 9817.00.9600, HTS.
The applicable subheading for the magnifying sheets will be
9013.80.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for hand magnifiers, magnifying glasses,
loupes, thread counters and similar apparatus. The rate of duty
will be 6.6 percent ad valorem.
The applicable subheading for the television magnifying
screens will be 9013.80.6000, Harmonized Tariff Schedule of the
United States (HTS), which covers other optical appliances and
instruments, not specified or included elsewhere in this chapter;
other devices, appliances and instruments. The rate of duty will
be 9 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