CLA-2-90:OT:RR:NC:N2:209
Thomas Crenko
MAGNIJAR LLC
1427 Richard Avenue
Bethlehem, PA 18018
RE: The tariff classification of magnification containers from an undisclosed country of origin
Dear Mr. Crenko:
In your letter dated January 19, 2018, you requested a tariff classification ruling.
The items in question are known as MAGNIJAR® containers. They are magnification containers for pharmaceutical and scientific collectables. These items are air/water tight, cylindrical or rectangular shaped, child safe containers. They are made from PP, PC, PVC food grade polymers and incorporate a silicon gasket. The lid of these containers incorporate a magnification element.
In use, pills, specimens, etc. would be placed within the jar and the lid would be secured. The contents would appear magnified when viewed through the optic within the lid. The lid can also be used as a hand held magnifying glass and to ignite tinder for fire. There is also the possibility of magnifying light onto a reflective surface to create an intense reflective distress signal.
The applicable subheading for the MAGNIJAR® containers will be 9013.80.2000, Harmonized Tariff Schedule of the United States (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 ad valorem.
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 https://hts.usitc.gov/current.
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 Steven Pollichino at Steven [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division