CLA-2-90:OT:RR:NC:N1:105
Joseph J. Kenny
Trade Compliance Analyst
Geodis USA Inc.
One CVS Drive
Woonsocket, Rhode Island 02895
RE: The tariff classification of the Toy Space and Planetarium Projector from China
Dear Mr. Kirk:
In your letter dated June 20, 2022, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. Descriptive information was provided for our review.
The item under consideration is described as the Toy Space and Planetarium Projector, which is a projector for children designed to project images of the sky onto a ceiling or wall. It is tubular in shape and made primarily of plastic. One end of the tube is dome shaped and is used for viewing the star slides while the other side has a flatter lens to view the planetary images. The tubular shaped body is attached in the middle to a pair of rectangular shaped pieces that act as a stand to allow projections from either end. To change from viewing stars to viewing planets, the tube is reversed, and a slide switch is used to re-focus the LED light source. There are three plastic wheels each containing eight photographic slide images of the stars, planets, nebulae and other celestial items of interest. A light is projected through the slide to show the images. The plastic wheels are inserted into a slot in the tubular body and are manually rotated by the user. The wheels will click into place when the image is lined up properly. The device is powered by 3 AA 1.5V alkaline batteries (not included).
In your letter, you suggest the applicable subheading for the Toy Space and Planetarium Projector to 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.” We disagree. The device is imported with three plastic wheels each containing 8 photographic slides. The number of images indicate that the projector is designed to show numerous pictures in a relatively short amount of time and not project one image for a long time. Therefore, the projector is more akin to a slide projector.
Accordingly, the applicable subheading for the Toy Space and Planetarium Projector is 9008.50.1000, 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 general rate of duty will be 7%. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9008.50.1000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019). The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division