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NY M84965




July 13, 2006

CLA-2-85:RR:NC:1:108 M84965

CATEGORY: CLASSIFICATION

TARIFF NO.: 8519.99.00; 8528.13.0005; 8524.39.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a portable karaoke machine and television, as well as DVDs from China.

Dear Mr. Hoffacker:

In your letter dated June 29, 2006, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, consists of the following:

Model number DT558 is a composite machine which is comprised of a karaoke machine (the lyrics being displayed on the screen) with no sound-recording device. This machine also incorporates a 5 ½-inch black and white CRT television, a DVD and CD+graphic player, and an AM/FM radio; it also features built-in speakers, a metal rod antenna, a key changer, an audio aux output, a video output for additional TV connection, a headphone jack, two microphone input jacks, a DC 12V jack, a car DC plug, and a built-in handle. This machine is retail packed at the time of importation with a microphone and a demo DVD, as well as RCA cables and a remote control.

Model number DT550 is a 5 ½ -inch black and white CRT television with a DVD player and an AM/FM radio. This television features built-in speakers, a metal rod antenna, an audio aux output, a video output for additional TV connection, a headphone jack, a DC 12V jack, a car DC plug, and a built-in handle. This machine is retail packed at the time of importation with RCA cables, a demo DVD, and a remote control.

In regard to model number DT558, this office will use as guidance HQ 966608 in determining that the principal function of this composite machine (noting legal note 3 to section XVI) is performed by the karaoke machine, which is a sound-reproducing device.

In reference to the demo DVDs of models DT558 and DT550, legal note 6 to chapter 85 reads: Records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended. Therefore, since the subject DVDs (being media of heading 8524) are found, for tariff classification purposes, to be intended for use with the DVD players, they will be separately classified in accordance with the above legal note.

The applicable subheading for the karaoke machine, model DT558, will be 8519.99.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other. The rate of duty will be free.

The applicable subheading for the black and white CRT television with DVD player and radio, model DT550, will be 8528.13.0005, Harmonized Tariff Schedule of the United States (HTSUS), 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: Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: Black and White or other monochrome Combined with radiobroadcast receivers or sound or video recording or reproducing apparatus, having a video display diagonal: Not exceeding 16cm (6.23 inches). The rate of duty will be 5 percent ad valorem.

The applicable subheading for above DVDs of model numbers DT558 and DT 550, will 8524.39.8000, HTSUS, which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: Other. The rate of duty will be 2.7 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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