N281196 N2 Ruling Active

Correction to Ruling Number N279068

Issued December 6, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.9960

Headings: 8543

Product description

The product at issue is identified as a Laser Light Projector (Costco Item # 1494311). The product utilizes laser diodes and inbuilt lenses to project moving laser light images that resemble green and red firework effects. The projector is suitable for indoor and outdoor use, and can be shined on interior walls, houses, trees, and shrubbery for decorative purposes. The projector incorporates a photosensor to enable it to automatically activate at dusk, and comes with a remote control that allows a user to manually select the color of the images and set a timer. Based on the information provided, the Laser Light Projector serves a function similar to that of the home laser show system described in New York Ruling Letter R00969, dated November 2, 2004.

CBP rationale

The applicable subheading for the Laser Light Projector will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other.

Full text

N281196 December 6, 2016 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE:     Correction to Ruling Number N279068 Dear Ms. Kessler: This replaces Ruling Number N279068, dated September 28, 2016, which contained a typographical error involving the Item number for the Laser Light Projector which resulted in no change to the duty rate. A complete corrected ruling follows. In your letter dated April, 1, 2016, you requested a tariff classification ruling. A sample was provided. The product at issue is identified as a Laser Light Projector (Costco Item # 1494311). The product utilizes laser diodes and inbuilt lenses to project moving laser light images that resemble green and red firework effects. The projector is suitable for indoor and outdoor use, and can be shined on interior walls, houses, trees, and shrubbery for decorative purposes. The projector incorporates a photosensor to enable it to automatically activate at dusk, and comes with a remote control that allows a user to manually select the color of the images and set a timer. Based on the information provided, the Laser Light Projector serves a function similar to that of the home laser show system described in New York Ruling Letter R00969, dated November 2, 2004. The applicable subheading for the Laser Light Projector will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6% 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 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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Ruling history

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