CLA-2-85: RR: NC: 1:108 J84858
Ms. Megan O’Malley
ProSing
12555 Enterprise Boulevard, Suite #102
Largo, Florida 33773
RE: The tariff classification of a Karaoke system.
Dear Ms. O’Malley:
In your letter dated May 13, 2002 you requested a tariff classification ruling.
The item in question is a Karaoke system that is designed so that an individual can give a live singing performance. This particular system is designed, in a single housing with a CD player and cassette deck, also a wired microphone, an infrared remote control and power cables. The system is imported as a complete unit and will be sold as such. Both the CD player and cassette deck are designed for the playing of recorded media so that the individual can sing along.
The applicable subheading for the Karaoke system will be 8519.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other … Other. The rate of duty will be free.
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,
National Commodity
Specialist Division