CLA-2-85:OT:RR:NC:N2:208

Ms. Maria Ferreiro
Customized Brokers DBA Crowley Logistics
10205 NW 108 Avenue, Ste 1 Miami, FL 3 3178

RE:  The tariff classification of a portable projector from China

Dear Ms. Ferreiro:

In your letter dated December 12, 2023, you requested a tariff classification ruling, on behalf of Conexion Vertical.

The merchandise under consideration is the HP Projector, Model CC180.  This portable projector contains HDMI and USB input interfaces, which enable it to project video from external sources, such as mobile phones, tablets, computers, laptops, etc.  This projector can also reproduce and playback pictures and videos stored on its internal memory or a USB memory device.  In addition, it has wireless screen mirroring capabilities.

At the time of importation, the HP CC180 projector is packaged as a set with the following accessories: a power adapter, a power cord, a remote control, two remote control batteries, a quick start guide, a warranty card, product safety information, and an HP projector service information sheet.  It is the opinion of this office that the projector imparts the essential character of this set.

The applicable subheading for the HP CC180 projector will be 8528.62.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471.  The rate of duty will be Free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8528.62.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8528.62.0000, HTSUS, listed above.

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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division