CLA-2-90:OT:RR:NC:N4:414
Mr. David Prata
OHL International at CVS Health
Mail Code 5055
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of the Projector In A Box from China
Dear Mr. Prata:
In your letter dated July 1, 2016, on behalf of CVS Pharmacy, you requested a tariff classification ruling. A sample was provided which is being returned as requested.
The Projector In A Box, CVS item number 234369, is a cardboard box with a lens mounted on one end of the box. The other end of the box opens. A gel pad is placed onto the cardboard surface inside the box opening. The user’s smart phone is then affixed to the gel pad and the box is closed. Videos or photos displayed on the screen of the smart phone are reversed by the lens and can be viewed on a wall or any other flat surface. The Projector In A Box measures 7 inches by 6 ¼ inches by 3 ¾ inches. There are no electronic parts.
You suggest classification of the Projector In A Box under subheading 9008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for image projectors, other than cinematographic projectors. The Harmonized System Explanatory Notes to heading 9008, HTSUS, indicate that instruments of heading 9008 are designed for projecting still images. As the product at issue is designed to project anything that appears on the screen of a smart phone, including video, the projector is not intended to solely project still images and would thus be precluded from classification under this heading.
The applicable subheading for the Projector In A Box will be 9013.80.9000, HTSUS, which provides for Other optical appliances and instruments, not specified or included elsewhere in this chapter: Other devices, appliances and instruments: Other. The rate of duty will be 4.5 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 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 Barbara Kiefer at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division