The tariff classification of an outdoor home theater from China

N293311 February 1, 2018 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8528.62.0000 Ms. Hailey Yonker HSNi 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of an outdoor home theater from China Dear Ms. Yonker: In your letter dated January 9, 2018, you requested a tariff classification ruling. The merchandise under consideration is referred to as “the complete outdoor home theater,” which is imported as a set consisting of a Wi-Fi-enabled video projector, a Bluetooth speaker, and a 96-inch screen, all imported together in a carrying case. The complete outdoor home theater is used to watch entertainment outdoors in the dark. The indoor/outdoor projector projects images normally viewed on a television onto the screen, while the audio is played through the Bluetooth speaker. Moreover, the projector contains the following input/outputs AV, TF, HDMI, USB, and VGA, which allows it to connect to video players, ADP machines, cameras, set top boxes, speakers, etc. The projector is to be placed 2.5 meters or 8 feet from the screen and at a height of 1.2 meters or 4 feet in order to fill up the screen. It is the opinion of this office, that the essential character of this set is imparted by the projector. The applicable subheading for the complete outdoor home theater will be 8528.62.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. The rate of duty will be Free. 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 Lisa Cariello at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division