Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a multimedia projector
Dear Mr. McCullough:
In your letter dated June 14, 2010, on behalf of Goldin Enterprises Inc., you requested a tariff classification ruling. The sample provided is being returned as requested.
The merchandise in question is a multimedia LCOS (liquid crystal on silicon) projector, which is denoted as the Cybertec HDP-1000 Mobile Projector. This handheld projector can project 50 inch images at a distance of 180 centimeters and contains 1GB of internal memory. The AV-OUT connector allows this multimedia projector to project images from iPods, digital cameras, camcorders, mobile phones, and game consoles. In addition, this LCOS projector, which contains a USB connector, supports JPEG, video, and MP3 formats.
In its condition as imported, the Cybertec HDP-1000 Mobile Projector will be packaged for retail sale with the following: a power adapter, a tripod, a USB cable, an AV cable, a software CD, a NP-120 Li-Lon battery, a pouch, a remote control, and a quick start guide. This combination would be considered a set for tariff classification purposes with multimedia projector imparting the essential character.
The applicable subheading for this multimedia projector will be 8528.69.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus…Projectors: Other: Color: With a flat panel screen: Incorporating video recording or reproducing apparatus: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be Free.
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
National Commodity Specialist Division