James K. Kerney
Womble Bond Dickinson (US) LLP
8350 Broad Street, Suite 1500
Tysons, VA 22102
RE: The tariff classification of image projectors from China
Dear Mr. Kerney:
In your letter dated May 15, 2019 you requested a tariff classification ruling, on behalf of Everstar Merchandise Co., Ltd./Tomson Merchanidse Co., Ltd.
The products to be imported are described as Laser Projectors and LED Projectors.
The Everstar EZ Illuminations Holiday LED projector (74-029) is designed for indoor/outdoor use and utilizes LED lights and plastic grating films to project colored images of holiday scenes. It has weather resistant plastic housing, an auto-timer and a choice of three functions: steady, fading, flashing. The product comes in four different image varieties, each sold separately, as follows: the LED Projector Santa, the LED Projector Snowman, the LED Projector Reindeer, and the LED Projector Nativity.
The Laser projectors come in two varieties to include the Everstar EZ Illuminations Animated Star Laser (72-612) and the Everstar EZ Illuminations Animated Stars Laser/Animated Firefly Laser (72-776). These projectors are also designed for indoor/outdoor use and utilize laser diodes and plastic grating films to project green and red images of stars. Product 72-612 projects animated images of stars; product 72-776 produces and projects twinkling star images with a “firefly” effect. Both products have weather resistant plastic housing, an auto-timer and a choice of steady or rotating functions.
The applicable subheading for the Everstar EZ Illuminations Holiday LED projector (74-029), the Everstar EZ Illuminations Animated Star Laser (72-612) and the Everstar EZ Illuminations Animated Stars Laser/Animated Firefly Laser (72-776) will be 9008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers; parts and accessories thereof: Projectors, enlargers and reducers: Other image projectors. The rate of duty will be 4.6% ad valorum.
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 the 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 Jason Christie at Jason.M.Christie.cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division