CLA-2-90:OT:RR:NC:N4:414
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
Williston, VT 05495
RE: The tariff classification of a magnifier paperweight with LED light from China
Dear Ms. Pendris:
In your letter dated December 27, 2011, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned as requested.
Item SKU number 71880 is a LED lighted magnifier paperweight. The magnifier is battery operated and the required CR2016 button cell batteries are included. The magnifier provides four times magnification. The magnifier’s lens is made of optical glass and the frame is made of aluminum. To turn the three LED lights on, the user presses down on the center of the magnifying glass and to turn the lights off, the user presses the center of the magnifying glass again. The magnifier will be packaged together with a lens cleaning/polishing cloth in a cardboard box.
The applicable subheading for the LED lighted magnifier paperweight with the cleaning/polishing cloth will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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,
Thomas J. Russo
Director
National Commodity Specialist Division