CLA-2-90:RR:NC:MM:114 C89902

Ms. Machelle Blair

Wal-Mart Stores, Inc.

702 Southwest 8th Street

Bentonville, AR 72716-8023

RE: The tariff classification of a slide projector from China

Dear Ms. Blair:

In your letter dated July 1, 1998 you requested a tariff classification ruling.

The slide projector, referred to as the "Tour the Universe" projector, is stock number Stj-01. It is electrically operated and includes four slides of celestial scenes. The packaging refers to a taped narration on cassette, however, there is no audio tape included with the sample.

The applicable subheading for the slide projector will be 9008.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for image projectors, other than cinematographic; slide projectors. The rate of duty will be 7 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 212-466-5685.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division