The tariff classification of the Xbox Music Mixer from China and Singapore.

NY J88558 September 18, 2003 CLA-2-95:RR:NC:2:224 J88558 CATEGORY: Classification TARIFF NO.: 9504.10.0000 Kathy Bartlett Microsoft Corp. North American Customs Comp. Mgr. One Microsoft Way Redmond, WA 98052-6399 RE: The tariff classification of the Xbox Music Mixer from China and Singapore. Dear Ms. Bartlett: In your letter dated August 20, 2003, you requested a tariff classification ruling. The Xbox music Mixer is a utility for the Xbox game console. The package contains the Music Mixer software, as well as a microphone that plugs into an included controller adapter. Music Mixer primarily allows the user to extract lyrics out of songs for karaoke, and download karaoke songs and network media files from a PC for use on the TV screen. The product will be imported into the United States either separately as a peripheral to the Xbox game console in a retail pack or as an included component of the Xbox Console. Within Chapter 95 of the Harmonized Tariff Schedule of the United States (HTS), subheading 9504.10.00 provides for video games of a kind used with a television receiver and parts and accessories thereof. Chapter 95, Legal Note 3 of the HTS states “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Based on the information you provided, we find that the Xbox Music Mixer is marketed for and solely or principally used with the Microsoft Xbox video game system, which is provided for within Chapter 95, heading 9504, HTS. See Customs NY Ruling H81028 dated August 10, 2001. Thus, if the Music Mixer article is “parts and accessories,” then it too is classified under heading 9504. The term “accessories” has been defined in Customs Headquarters Ruling Letter 085038, dated September 29, 1989, as “an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.” The Xbox Music Mixer meets the definition of an accessory to a video game, since it contributes to the entertainment and enhances the operational capabilities of the X-Box system. Therefore, the Music Mixer article is classifiable as an accessory to video games in subheading 9504.10.00, HTS. The applicable subheading for the Xbox Music Mixer will be 9504.10.0000, HTS, which provides for video games of a kind used with a television receiver and parts and accessories thereof. The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division