N318465

N318465 April 16, 2021 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9010.60.0000; 9903.88.03 Richard Wadiri Naito International Corp 53 Westervelt Avenue Tenafly, NJ 07670 RE: The tariff classification of a projection screen from China Dear Mr. Wadiri: In your letter dated March 23, 2021, you requested a tariff classification ruling. The item under consideration is a fabric projection screen, which is designed to be hung in front of a window or doorway to display images sent from a projector (not included). The projection screen is made of 85 percent polyester and 15 percent spandex fabric and comes in white or gray. The holes in the screen stretch out when the screen is hanging because of the 15% Spandex content and renders the screen highly transparent to retain the projection lighting necessary to view images. Therefore, the projection screen is only intended for use with "holographic" videos and is not intended for use with standard video. It includes metal grommets and plastic hooks for hanging. The gray screens come in three sizes including 38 inches by 80 inches, 40 inches by 60 inches, and 66 inches by 108 inches. The white screens come in two sizes including 40 inches by 60 inches and 48 inches by 72 inches. In use, the screen is hung on a door or window and a holiday themed video would display digital decorations from a projector onto the projection screen. You state that the projection screen is being imported by itself and would later be packaged with a projector kit that will be sold and used together to display digital Halloween or Christmas decorations. The applicable subheading for the projection screen will be 9010.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof: Projection screens.” The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9010.60.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9010.60.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Jason Christie at Jason.M.Christie@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division