Planetarium Domes; projection screen; NY 877087

HQ 952811 December 22, 1992 CLA-2 CO:R:C:M 952811 RFA CATEGORY: Classification TARIFF NO.: 9010.30.00 Mr. Ralph C. Levy MMI Corporation P.O. Box 19907 Baltimore, MD 21211 RE: Planetarium Domes; projection screen; NY 877087 Dear Mr. Levy: This is in response to your letter of September 8, 1992, concerning the classification of planetarium domes under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise are fiber reinforced plastic planetarium domes, one with a diameter of four meters and the other having a diameter of five meters. The literature submitted indicates that the dome is attached to the ceiling and will be raised and lowered for each viewing session. The room must be completely dark during the planetarium operation. The domes are not portable; they are intended for permanent installation. The planetarium domes do not come with any mechanical devices or motors. ISSUE: Can fiber reinforced plastic planetarium domes be classified as projection screens under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The term "planetarium" is defined as an "instrument that projects the stars, sun, moon, planets, and other celestial objects upon a large hemispherical dome, showing their motions as viewed from the Earth or space near the Earth." McGraw-Hill Encyclopedia of Science & Technology (7th edition), Vol. 13 at page 607. In NY 877087 (August 21, 1992), a 72 inch aluminized concave video projection screen designed for ceiling mount projection was held to be classifiable under subheading 9010.30.00, HTSUS. Subheading 9010.30.00, HTSUS, provides for: "[a]pparatus and equipment for photographic (including cinematographic) laboratories . . .: [p]rojection screens. Similar to the concave video projection screen, the planetarium dome's hemispherical surface allows celestial objects and other images to be projected onto it. The planetarium domes are to be permanently attached to a ceiling where they can be lowered for use with a planetarium projector. Therefore, we find that the planetarium dome is also classifiable under subheading 9010.30.00, HTSUS, as a projection screen. HOLDING: The planetarium domes are classifiable under subheading 9010.30.00, HTSUS, which provides for: [a]pparatus and equipment for photographic (including cinematographic) laboratories . . .: [p]rojection screens. The general, column one rate of duty is 4 percent ad valorem. Sincerely John Durant, Director Commercial Rulings Division