CLA-2-90:OT:RR:NC:1:114
Ms. Lacey Polmounter
CSL Customs Service Express, Inc.
16920 S. Avalon Blvd.
Carson, CA 90746
RE: The tariff classification of Dreamer Light Show Projectors from China
Dear Ms. Polmounter:
In your letter dated January 8, 2009, on behalf of D Best Product Inc., you requested a tariff classification ruling. A sample of the light show projector was submitted with your letter and will be returned as requested.
The Dreamer Light Show Projector is an AC powered projector. The projector projects images such as stars, hearts and other colorful shapes on walls and ceilings. The shaped pattern plates are included. The projector contains multiple lenses. To project an image, the user inserts a pattern plate to the pattern frame, plugs in the adapter and turns on the lamp. Changing the shapes and colors can be accomplished by adjusting the height of each lens. The focus can be adjusted by moving the glass frame up or down. The user can change the direction of the luminous shapes by slanting the body of the projector. The projector is packaged in a cardboard box ready for retail sale.
You have stated that the Dreamer Light Show Projector is a child’s toy suitable for play. The National Import Specialist for toys has stated that the Dreamer Light Show Projector is not designed to amuse and is not classified as a toy. The article is a functional projector classifiable in Chapter 90 as a still image projector.
The applicable subheading for the Dreamer Light Show Projector will be 9008.30.0000, HTSUS, which provides for image projectors, other than cinematographic: other image projectors. The rate of duty will be 4.6 percent 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 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division