The tariff classification of Winnie The Pooh Starlight Projector from China

NY M84231 July 6, 2006 CLA-2-90:RR:NC:MM:114 M84231 CATEGORY: Classification TARIFF NO.: 9008.30.0000 Ms. Lisa Shafran Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245-5012 RE: The tariff classification of Winnie The Pooh Starlight Projector from China Dear Ms. Shafran: In your letter dated June 7, 2006, you requested a tariff classification ruling on Winnie The Pooh Starlight Projector made in China. You have submitted a sample of the Winnie The Pooh Starlight Projector with your ruling request. The submitted item number K3275 is identified as the Disney Winnie The Pooh Starlight Projector. The projector is housed in a molded plastic case. The article features a switch to turn the projector on and off, and three settings to select the time, volume and mode. The user can set the duration time for the music (lullabies), night light and projection, and the volume (low or high). The user can select projection only, music only, projection and music, or night light mode. The Starlight Projector can project three images of Pooh and friends that are permanently sealed within the unit. Two ways to control the Starlight Projector are to press the star button on the front of the projector to turn it on, and to press the star button on the front of the remote control to turn it off. The Starlight Projector has two adjustable straps that are permanently attached to the top of the case that can be used to attach the projector to the side of the crib. The projector requires four AA (LR6) alkaline batteries to operate and the remote requires two AA (LR6) batteries to operate; the batteries are not included. The Starlight Projector is packed in a window display cardboard box ready for retail sale. You have proposed classification of the Starlight Projector in Chapter 95 as a toy. The National Import Specialist for toys has stated that the Starlight Projector is not designed to amuse and is not a toy. The article is a functional projector classifiable in Chapter 90 as a projector. Your sample is being returned as requested. The applicable subheading for the Winnie The Pooh Starlight Projector will be 9008.30.0000, HTSUS, which provides for image projectors, other than cinematographic: other image projectors. The rate of duty will be 4.6 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 http://www.usitc.gov/tata/hts/. 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