CLA-2-90:OT:RR:NC:N1:105
Kristina Marie Barry
GDLSK LLP
599 Lexington Avenue
New York, NY 10022
RE: The tariff classification of the Star Shower Slideshow from China
Dear Ms. Barry:
In your letter dated March 14, 2022, on behalf of your client, Telebrands Corp., you requested a tariff classification ruling. A representative sample of the product was submitted as part of the ruling request.
The merchandise under consideration is the Star Shower Slideshow, which is described as an LED projector that displays colored images onto houses, landscapes, gazebos, and other surfaces. The Star Shower Slideshow is used to decorate homes during the holidays and includes images for Halloween, Christmas, Easter, Valentine’s Day, Independence Day and birthdays. The device has twelve manually replaced slides each containing four different images that are projected simultaneously. The still images change locations on the projected surface by the movement of the light/dome. The projector is suitable for indoor and outdoor use and includes a weather resistant plastic housing, a lawn stake, an autotimer and choice of stationary or rotating functions for the images.
In your letter, you suggest the applicable subheading for the Star Shower Slideshow 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.” We agree. The rate of duty will be 4.6%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9008.50.4000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019). The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division