The tariff classification of karaoke machines from China

NY L83212 March 25, 2005 CLA-2-85:RR:NC:N1:112 L83212 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of karaoke machines from China Dear Mr. Hoffacker: In your letter dated February 28, 2005, you requested a tariff classification ruling on behalf of The Singing Machine Co., Inc. of Coconut Creek, Florida. The first item concerned is the Sing-Along Cassette Player/Recorder (SMT-308). It is a battery-operated cassette player/recorder with an attached microphone, carrying handle and built-in speaker system. Its rectangular case is made of colored, hard plastic and measures 7.9 inches in length, 7.1 inches in height and 3.3 inches in width. The second item is the 3 CDG Carousel Stereo Karaoke System with Single Cassette Deck and Remote Control (SMG-281). It has an upright, silver, rectangular casing measuring 21.3 inches in height, 13 inches in width and 12.8 inches in depth; an attached microphone and a built-in speaker system. The third item is the Tray Load CDG Karaoke System with Built-in Video Camera, 7” B/W TV Monitor, Single Cassette Deck and AM/FM Radio (STVG-717). It has an upright, silver-and-gray, rectangular casing measuring 22.7 inches in height, 11.8 inches in width and 9.6 inches in depth; an attached microphone and a built-in speaker system. The fourth item is the DVD/CDG Karaoke System with Single Cassette Deck and Remote Control (SMD-808). It has an upright, silver-blue-and-gray, rectangular casing measuring 20.5 inches in height, 12.2 inches in width and 10.2 inches in depth; an attached microphone and a built-in speaker system. The last item is the Tray Load CDG Karaoke System with Single Cassette Deck (SMG-198). It has an upright, silver-green-and gray, rectangular casing measuring 16.5 inches in height, 11.9 inches in width and 8.7 inches in depth; an attached microphone and a built-in speaker system. The applicable subheading for the Sing-Along Cassette Player/Recorder (SMT-308); 3 CDG Carousel Stereo Karaoke System with Single Cassette Deck and Remote Control (SMG-281); Tray Load CDG Karaoke System with Built-in Video Camera, 7” B/W TV Monitor, Single Cassette Deck and AM/FM Radio (STVG-717); DVD/CDG Karaoke System with Single Cassette Deck and Remote Control (SMD-808) and Tray Load CDG Karaoke System with Single Cassette Deck (SMG-198) will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines ... , having individual functions, not specified or included elsewhere ... : Other machines ... : Other: Other: Other: Other: Other. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division