CLA-2-90:S:N:N1:114 876809

Mr. Sal Della Ventura
Sony Corporation of America
1 Sony Drive
Park Ridge, New Jersey 07656-8003

RE: The tariff classification of Projection Screens from Japan

Dear Mr. Della Ventura:

In your letter dated July 22, 1992 you requested a tariff classification ruling. The projection screen, Model VPS-100F1, is a flat screen with a winding mechanism. It measures 100 inches diagonally and is composed of beaded glass on cloth. The screen is used to display images from a video projector.

The applicable subheading for the projection screen will be 9010.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for projection screens. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport