Ms. Jennifer Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of the Easy Draw Projector made in China
Dear Ms. Gomez:
In your letter dated February 20, 2004, on behalf of Lisa Frank, Inc., you requested a tariff classification ruling on the Easy Draw Projector made in China. A sample of the Easy Draw Projector was submitted with the ruling request.
The submitted item number P3318 is identified as the Easy Draw Projector. The item is a drawing projector with an adjustable projector head and focusing lens that is housed in a blue plastic case. The Easy Draw Projector includes a projector, six slide discs that contain 14 images on each disc, and a Doodle Pad that measures approximately 6 inches in length by 7 inches in width. The instruction sheet advises the user to place paper on the table under the projector head so that the still image is projected onto the surface and is ready to trace. The Easy Draw Projector requires two alkaline C Cell batteries, which are not included. The Easy Draw Projector is packed in a cardboard box ready for retail sale.
Your suggested classification for the Easy Draw Projector under subheading 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), provides for other toys, put up in sets or outfits, and parts and accessories thereof.
The Easy Draw Projector is similar to the Crayola Trace ’n Draw Projector, which was ruled on in NY J82040 in April of 2003. The Easy Draw Projector is used to project an image onto a surface, which can then be traced and colored in. The various items, which are used in the activity of drawing, stencils, crayons, pencils and paper, are excluded from classification within Heading 9503. The fact that they are packaged together does not change that classification. This set is not designed to amuse. It is designed to project pictures onto a surface that can then be traced and colored in. Drawing is not considered play activity.
The slide projector, Easy Draw Projector is not designed to amuse, but to project. Heading 9008, HTS, includes slide projectors. Therefore, the Easy Draw Projector is classifiable under heading 9008, HTS.
The applicable subheading for the Easy Draw Projector will be 9008.10.0000, HTS, which provides for image projectors, other than cinematographic; slide projectors. The rate of duty will be 7 percent ad valorem.
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 exclusion of the Easy Draw Projector from classification within heading 9503, HTS, contact National Import Specialist Alice Wong at 646-733-3026. If you have any questions regarding classification of the Easy Draw Projector in heading 9008.10, HTS, contact National Import Specialist Barbara Kiefer at 646-733-3019.
Robert B. Swierupski