CLA-2-90:OT:RR:NC:1:114

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of magnifiers from China

Dear Ms. Aldinger:

In your letter dated October 9, 2008, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. A sample of the magnifier was submitted with your letter and will be returned as requested.

Item number 9003664, which you refer to as a jumbo magnifier glass, features a high-powered polished lens. The magnifier is round and composed of 100 percent plastic. It measures approximately 4 ½ inches across and has an attached 4 inch handle. The magnifier is packaged in a blister display pack with a cardboard insert ready for retail sale. The words "Jumbo Magnifier" are printed in the top portion of the front of the cardboard.

The applicable subheading for the jumbo magnifier glass will be 9013.80.2000, HTSUS, which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments; hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 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