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NY J81202

March 7, 2003

CLA-2-90:RR:NC:MM:114 J81202


TARIFF NO.: 9008.30

Ms. Suzanna Langston
Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of Drive ‘n Theater made in China

Dear Ms. Langston:

In your letter dated February 11, 2003, you requested a tariff classification ruling on the Fisher-Price Drive ‘n Theater made in China. A sample of the Drive ‘n Theater was submitted with the ruling request.

The submitted item number 50111 is identified as the Fisher-Price Drive ‘n Theater, Automobile Light Show. The sample provided is a projector that is housed in a blue acrylonitrile butadiene styrene (ABS) case that measures approximately 6 inches in length by 3 1/2 inches in width by 2 1/2 inches in height. The item features a function switch to turn the projector on and off, and to select the play mode. The user can select music, lights, or both music and lights. The item is designed to entertain infants while in the rear or forward-facing position of a vehicle. The Drive n’ Theater projects images of colorful jungle animals on the ceiling of an automobile. An adjustable lens allows positioning for the best spot for the baby’s viewing. The item has six long-playing melodies with adjustable volume control. The Drive n’ Theater includes a headrest cover, nylon strap and plastic tension locks, and attaches to most headrests. The item requires a Phillips E-10 bulb and three AA (LR6) alkaline batteries to operate. The bulb and batteries are not included. The Drive ‘n Theater is packed in a window display cardboard box ready for retail sale.

Your suggested classification under heading 9007, Harmonized Tariff Schedule of the United States (HTS), provides for cinematographic projectors. Heading 9008, HTS, provides for image projectors, other than cinematographic.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRIs). GRI 1, HTS, states that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise.

The ENs to heading 9007, HTS, indicate that this heading covers cinematographic projectors which are apparatus for the projection of moving pictures. The ENs to heading 9008, HTS, indicate that whereas the apparatus of the 9007, HTS, is designed for projecting enlarged animated images on a screen, the instruments of heading 9008, HTS, are designed for projecting still images. The most common type is the projection lantern (or diascope) which is used to project the image of a transparent object (slide or transparency). Heading 9008, HTS, includes slide projectors and other still image projectors. The Drive ‘n Theater projects still images, therefore, the item is classifiable under heading 9008, HTS.

Your sample is being returned as requested.

The applicable subheading for the Drive ‘n Theater will be 9008.30.0000, HTS, which provides for image projectors, other than cinematographic; other image projectors. The rate of duty will be 4.6 percent ad valorem.

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.


Robert B. Swierupski

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