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NY 858804


DEC 27, 1990

CLA-2-90:S:N:N1:114 858804

CATEGORY: CLASSIFICATION

TARIFF NO.: 9011.80.0000

Mr. Jeffrey A. Carter
Super Science, Ltd.
25251 Paseo De Alicia
Suite 200
Laguna Hills, CA. 92653

RE: The tariff classification of the Aquascope from China

Dear Mr. Carter:

In your letter dated December 6, 1990, you requested a tariff classification ruling.

The Aquascope is a microscope intended for use by children ages 8 years and older. It is composed of plastic and contains glass optics and a built-in light which is powered by a battery. The microscope will be imported with two acrylic slides, a water dropper, forceps, an AA alkaline battery and a nylon belt holster. The body of the microscope can be separated from the stand; the lens system of the microscope is water resistant so that the objective can be placed under water for viewing a specimen.

According to the information that you provided, the outside diameter of the lens tube at the eyepiece is 1 1/8 inches. The length of the tube from the eyepiece to the objective is 7 3/4 inches.

The applicable subheading for the Aquascope with slides, dropper, forceps, battery and belt holster will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other compound optical microscopes. The rate of duty will be 8 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

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