The tariff classification of DVD microphones from China

NY M86182 September 12, 2006 CLA-2-85:RR:NC:MM:109 M86182 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of DVD microphones from China Dear Mr. Hoffacker: In your letter dated September 1, 2006, you requested a tariff classification ruling on behalf of your client, ITX Systems of Pinellas Park, Florida. The merchandise subject to this ruling is a DVD microphone (Rockin’ Party) and a DVD microphone (Holiday Party). The Rockin’ Party DVD microphone is identified in your letter as Article# MM201 and the Holiday Party DVD microphone is identified as Article# MM202. The microphones allow for a DVD player and TV to be used as a karaoke machine. The microphones attach to a TV and DVD player by RCA jacks. The lyrics will appear on the TV screen while the music plays in the DVD player from the accompanying DVD. Each DVD microphone will be imported with a DVD containing 16 songs and are packaged together in a blister pack ready for retail sale. The DVD is not intended for use with the microphone, but rather for a DVD player. Therefore, in accordance with Legal Note 6 to Chapter 85 the DVD (software) is not classified separately from the DVD microphones. The DVD microphones impart the essential character of these DVD microphone sets. The applicable subheading for the DVD microphone (Rockin’ Party) Article# MM201 and a DVD microphone (Holiday Party) Article# 202 will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Microphones and stands therefor: loudspeakers, whether or not mounted in enclosures…Microphones and stands therefor: Other: Microphones.” The rate of duty will be 4.9 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division