CLA-2-90:OT:RR:NC:N1:105
Michael McCullough
Vandegrift Forwarding Co., Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of the Moonlite Storybook Projector from China
Dear Mr. McCullough:
In your letter dated March 13, 2018, on behalf of Spin Master, Inc., you requested a tariff classification ruling. Samples were provided.
The product at issue, identified as the Moonlite Storybook Projector, is described as an easy-to-use storybook projector for a mobile phone. The product contains inbuilt projection lenses and is designed to clip onto a user’s mobile phone. When in use, the projector utilizes the phone’s flashlight as a light source to project images from a story reel (a disc-shaped reel containing 12 slide images) onto a wall or ceiling. A user manually rotates the story reel within the projector to progress from one image to the next. The story reels are interchangeable, and the projector is intended to be used with a related smartphone app that displays the words to a given story (and plays music) while the images are projected.
In your submission you suggest that the Moonlight Storybook Projector be classified as a toy. Based on the information provided, along with the sample, the product primarily serves as a projector of still images and cannot be utilized for any other purpose. The Moonlite Storybook Projector serves a function similar to that of the image projectors described in the Harmonized System Explanatory Notes to Heading 9008, and thus would be more appropriately classified in that heading.
The applicable subheading for the Moonlite Storybook Projector will be 9008.50.1000, 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: Slide projectors. The rate of duty will be 7% 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division