The tariff classification of a karaoke "microphone" from Malaysia

NY B81523 February 20, 1997 CLA-2-85:RR:NC:1: 112 B81523 CATEGORY: Classification TARIFF NO.: 8543.89.9090 Mr. Ernest R. Vicino Sycom Corporation 24 Mike Lane Smithtown, NY 11787 RE: The tariff classification of a karaoke "microphone" from Malaysia Dear Mr. Vicino: In your letter dated January 24, 1997 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the karaoke "microphone" is a hand-held device which resembles a cellular telephone. Standard accessories include a five meter cable which connects the "microphone" to a television or radio to allow the user to amplify his or her voice and sing to the accompaniment of programmed music. The applicable subheading for the karaoke "microphone" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.1 percent ad valorem. We also note that the literature indicates that RF transmission units are available as optional equipment for wireless operation of this "microphone". In order to determine the proper classification of a wireless karaoke "microphone", detailed information is necessary for the RF transmitter, including technical specifications and cost breakdowns on the value of the transmitter and the karaoke "microphone". When this information is available, you may wish to consider resubmission of your request with respect to the wireless karaoke "microphone". If you do so, please include all of the material that we have returned to you. 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 David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Machinery Branch National Commodity Specialist Division