Ms. Maria D. Cimino
LEP Profit International
310 McClellan Highway
East Boston, Maine 02128
RE: The tariff classification of projectors and spares for the projectors from Germany
Dear Ms. Cimino:
In your letter dated August 27, 1998, on behalf of Boston Light and Sound, you requested a tariff classification ruling.
Descriptive brochures for the projectors were submitted with your letter. Brochures were provided for Projector PK 60D, Projector FP 50D, Compact Projector FP 40D, Studio Projector FP 30EC, Studio Projector FP 38EC, Projector FP 30D, Projector DP-75 and Dual Purpose Projector FP-38D replaced by FP-38E. The projectors are of solid steel construction and are capable of projecting 35 mm and 70 mm films.
The applicable subheading for the projectors will be 9007.20.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for cinematographic projectors; other; with sound recording and reproducing system; and those capable of projecting only sound motion pictures; other. The rate of duty will be 0.4 percent ad valorem.
You have also requested classifications for the spares for the projectors. The spares will be classified in accordance with Legal Note 2 to Chapter 90 of the HTS. As indicated in Legal Note 2 to Chapter 90, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013, or 9031) are to be classified with the machines, instruments or apparatus of that kind;
(C) All other parts and accessories are to be classified in heading 9033.
Item number 0012 311 003000 on Invoice 10056 is a Xenon Unit with a light capacity from 700 W up to 2000 W. Item number 0012 411 003002 included on Invoice 10056 is a Xenon Unit with a light capacity from 2000 W up to 7000 W.
The applicable subheading for the Xenon Units will be 8539.32.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for discharge lamps, other than ultraviolet lamps; mercury or sodium vapor lamps; metal halide lamps; other. The rate of duty will be 2.7 percent ad valorem.
In order to classify the other spares for the projectors included on Invoice Numbers 10056, 17156, 17158 and 17160, we require samples of the items in condition as imported.
Please be more explicit, what are the items and what are their functions? Regarding the spares, is literature and/or specifications available?
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have requested.
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 Barbara Kiefer at 212-466-5685.
Robert B. Swierupski