CLA-2-90:OT:RR:NC:N1:105
Ryan Lickfeld Geodis USA LLC 5101 S Broad Street Philadelphia, PA 19112 RE: The tariff classification of a tabletop projector from China Dear Mr. Lickfeld: In your letter dated September 30, 2025, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling. Descriptive literature was provided for our review. The item under consideration is described as a tabletop shadow light (item number 592599), which is a projector intended to be placed on a surface, and when activated, projects images of shamrocks on the ceiling and surrounding area. The battery-powered projector is made predominately of plastic components with some iron and electronics as well. The device utilizes an LED light that shines through a transparent plastic dome with shamrocks on it in order to generate the images. Although you suggest that this item would be correctly classified in Chapter 95 as a festive article, this item serves a utilitarian function by projecting images, regardless of motif, on to the ceiling and the surrounding area. Utilitarian articles are excluded from Chapter 95 per Note 1(x) to that Chapter. Accordingly, the applicable subheading for the tabletop shadow light (item number 592599) is 9008.50.4000, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 4.6 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9008.50.4000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 9008.50.4000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division