Mr. Doug Auten
American Airlines Inc.
3900 North Mingo Road
Mail Drop 580
Tulsa, OK 74116
RE: The tariff classification of a video projector.
Dear Mr. Auten:
In your letter dated August 1, 2007, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a single-lens, color video projector, which is denoted as part number PR05104. This item projects video images onto a screen in a civil aircraft. The source of the video image for the projector is a separate video cassette player that is located in an overhead storage bin. This projector does not incorporate an external display device, an internal flat panel screen, a video recording/reproducing apparatus, or a tuner.
The applicable subheading for the video projector will be 8528.69.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; …: Projectors: Other: Color: Other: Other. The rate of duty will be 5 percent ad valorem.
In your letter you state that this merchandise is of United States origin and is being returned, from unspecified countries, to the United States for repair purposes. Please note that United States manufactured products are entitled to enter free of duty as American goods returned, upon compliance with Section 10.1, Customs Regulations (19 C.F.R. §10.1). Heading 9801 allows products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, to be entered free of duty. Regarding the applicability of heading 9801, Harmonized Tariff Schedule of the United States (HTSUS), if the video projector meets the criteria listed above, the merchandise may be eligible for duty exemption under subheading 9801.00.10, HTSUS.
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 http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at 646-733-3014.
Robert B. Swierupski