The tariff classification of the Kids Fun Projector from China

N102802 May 6, 2010 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9008.30.0000 Ms. Frances Kwan Playgo Toys Mfg Ltd. 12/F Tower 1 South Seas Center 75 Mody Rd. TST East Kowloon, Hong Kong RE: The tariff classification of the Kids Fun Projector from China Dear Ms. Kwan: In your letter dated April 23, 2010 you requested a tariff classification ruling. The Kids Fun Projector is a portable drawing projector with an adjustment arm, 12 slides with simple graphics, six color markers, and plain drawing paper. It contains a focus lens. In use, the child puts the slide into the projector and adjusts the focus until the image is clearly projected onto the drawing paper. The child then can trace and color the image. The projector requires two AA size batteries, which are not included. The applicable subheading for the Kids Fun Projector will be 9008.30.0000, Harmonized Tariff Schedule of the United States (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