A82328 A8 Ruling Active

The tariff classification of projector drawing set from China

Issued April 22, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9008.30.0000

Headings: 9008

Product description

The submitted sample consists of a projector with a battery operated lamphouse, batteries not included, that clamps on to the desk, six discs with fourteen projectable images on each disc, ten sheets of paper and a pencil. The four items are packaged together for retail sale and are called View Master Super Sketch Projector Item No. 4880. For the purposes or the Harmonized Tariff Schedule of the United States, the merchandise constitutes a set. The projector imparts the essential character to the set.

CBP rationale

The applicable subheading for the projector drawing set will be 9008.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other image projectors.

Full text

NY A82328 April 22, 1996 CLA-2-90:RR:NC:GI:114 A82328 CATEGORY: Classification TARIFF NO.: 9008.30.0000 Mr. James J. Kelly Wolf D. Barth Co., Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of projector drawing set from China Dear Mr. Kelly: In your letter dated April 3, 1996, on behalf of Tyco Toys Inc., you requested a tariff classification ruling. The submitted sample consists of a projector with a battery operated lamphouse, batteries not included, that clamps on to the desk, six discs with fourteen projectable images on each disc, ten sheets of paper and a pencil. The four items are packaged together for retail sale and are called View Master Super Sketch Projector Item No. 4880. For the purposes or the Harmonized Tariff Schedule of the United States, the merchandise constitutes a set. The projector imparts the essential character to the set. The applicable subheading for the projector drawing set will be 9008.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other image projectors. The rate of duty will be 6 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 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, Roger J. Silvestri Director National Commodity Specialist Division

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