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NY N020744




December 31, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8519.81.4050

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a portable karaoke system from China.

Dear Mr. Stinson:

In your letter dated December 7, 2007, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a karaoke system, item number CG8510, that consists of a portable karaoke machine with built-in speakers and microphone jacks, CD and CD+Graphics (CD+G) player, program and repeat buttons, volume controls, and echo and auto voice controls. This device also incorporates the following: a program indicator, a repeat indicator, a CD display, a play/pause indicator, a play/pause button, two skip/search buttons, a stop button, a power control, a top-carrying handle and a bottom battery compartment, as well as audio, video and AC jacks located in the rear. This device is imported with a wired microphone, a power cord, a video cable, a CD+Graphics disc, and an owner’s manual.

This karaoke system is designed to be connected to a home stereo system to hear the sound through the stereo speakers in noting that the karaoke machine is incapable of recording. Further, this system can be connected to a television set, with an RCA-type video input jack, in order to view the CD+G lyrics on a TV screen.

It is stated that this karaoke system, at the time of importation, will be put up in a manner suitable for sale directly to the user without repacking. Moreover, this system will be considered a set for tariff classification purposes with the essential character being imparted by the karaoke machine, whose principal function is sound reproducing.

The applicable subheading for this portable karaoke system will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.

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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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