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NY I87338




November 4, 2002

CLA-2-85:RR:NC:1:108 I87338

CATEGORY: CLASSIFICATION

TARIFF NO.: 8528.22.0000

Mr. Joseph Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia PA 19153

RE: The tariff classification of Karaoke Systems from China.

Dear Mr. Hoffacker:

In your letter dated October 10, 2002, on behalf of your client, The Singing Machine Company, you requested a tariff classification ruling.

The items in question are described as “singing machines”. They are denoted as the CDG Karaoke System, model STVG-500 and the CDG Karaoke System, model SMVG-600.

The CDG Karaoke System, model STVG-500 is a device composed of a 5.5 inch black and white video monitor, capable of accepting a video signal from a VCR, a CD and graphics player, a single cassette player/recorder and a wired microphone all configured in the same housing. The unit is equipped with features such as, a video output for an additional TV connection, audio/video auxiliary outputs, 2 digit LED CD and Graphics indicator, a function switch, two microphone inputs, microphone volume control, microphone echo control, pitch control, auto voice control, balance music/voice control, master volume control and AC power operation.

The CDG Karaoke System, model SMVG-600 is a device composed of a 5.5 inch black and white monitor, capable of accepting a video signal from a VCR, a CD and graphics player, an adjustable focus camera and a wired microphone all configured in the same housing. The unit is equipped with features such as, a play/pause LED indicator, a program and repeat LED indicator, a CD and graphics LED indicator, master volume control, auto voice control, echo control, microphone volume control, brightness, contrast and v-hold adjustments for the monitor, audio, video and auxiliary inputs/ outputs and built-in speakers.

Based upon the descriptive literature these devices are designed for multiple entertainment activities that include video viewing, live action viewing, audio playing and recording and karaoke singing.

GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that both particular models of the Karaoke Systems are composite goods. Both are composed of both audio and video components that allow the user to operate the device for multiple activities at the user’s discretion. They will therefore be classified in accordance with GRI 3.

GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material component, which gives them their essential character.

Based upon the nature and operation, of each model, this office is of the opinion that neither the audio nor video capabilities impart an essential character. Both the audio and video components comprise an equal role in terms of use, value and physical characteristics. Therefore classification will be in accordance with GRI 3c which states when goods cannot be classified by reference to 3a or 3b; they shall be classified under the heading which occurs last in numerical order among those which merit equal consideration.

The applicable subheading for the CDG Karaoke System, models STVG-500 and SMVG-600 will be 8528.2200, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors: Video monitors: Black and white or other monochrome. The rate of duty will be 5 percent ad valorem.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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