CLA-2-90:RR:NC:MM:114 R00165
Mr. Michael Molek
Import Manager
Energizer Battery Mfg., Inc.
25225 Detroit Road
Westlake, OH 44001
RE: The tariff classification of Energizer Dream Chaser Image Projector made in China
Dear Mr. Molek:
In your ruling request dated March 8, 2004, you requested a tariff classification ruling on the Energizer Dream Chaser Image Projector made in China. You have stated that a physical sample of the image projector is not available at the time of this ruling request. You have submitted picture images of the image projector design and an example of the projected images that the item will make while operating.
You have identified the item for which you are requesting a ruling as the Energizer Dream Chaser Image Projector. Two standard “C” alkaline batteries will power the image projector. The image projector will be packaged in a clear plastic blister package with batteries included.
You have indicated in your request that the shaft, switch and lighting element of the image projector are similar to the functions on a standard flashlight, however, this image projector features a film disc holding six cartoon images. The film disc is manually operated and is permanently mounted on the image projector, thus removing the possibility of this item being used as a flashlight.
Your suggested classification under heading 9503.49, Harmonized Tariff Schedule of the United States (HTS), provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The Energizer Dream Chaser Image Projector could not be classified within 9503.49, as it does not look like an animal or creature. It is also not a toy of 9503, as it is not designed to amuse, but to project an image on the surface.
The applicable subheading for the Energizer Dream Chaser Image Projector will be 9008.30.0000, HTS, which provides for image projectors, other than cinematographic; other image projectors. The rate of duty will be 4.6 percent ad valorem.
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