Joseph Kenny (Geodis USA Inc.)
CVS Pharmacy, Inc.
1 CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of the Toy Sketcher Projector Kit from China
Dear Mr. Kenny:
In your letter dated May 21, 2019, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc.
The Toy Sketcher Projector is a kit containing a projector, a lens and other items packaged together ready for retail sale. The lens attaches to the projector by means of a plastic neck along which the lens can be moved to create larger or smaller images. Also included are six various colored porous tip markers, and 10 discs on which graphic designs can be created with the markers to project onto a wall or ceiling. The discs can also be used to project created game boards such as tic-tac-toe or scorecards for any type of card game or contest. In each instance, the Toy Sketcher Projector is projecting a still image.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading that provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to only part of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings, which equally merit consideration.
After examining the facts concerning the subject Toy Sketcher Projector Kit, this office is of the opinion that the projector imparts the essential character, as the primary function of the kit is to project a still image, GRI 3(b) noted.
As such, the applicable subheading for the Toy Sketcher Projector Kit will be 9008.50.4000, 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. The rate of duty will be 4.6% ad valorem.
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].
Steven A. Mack
National Commodity Specialist Division