CLA-2 RR:CR:TE 967184 GGD
Robert A. Monath, Esquire
1131/2 West Council Street
Salisbury, North Carolina 28144
RE: Revocation of NY K80348; “Karaoke DVD Country Party Songs and Teen Hits;”
Recorded Media Without Image
Dear Mr. Monath:
In New York Ruling Letter (NY) K80348, issued to you November 4, 2003, on behalf of your client, Slep-Tone Entertainment Corporation, dba Sound Choice, merchandise identified as “Karaoke DVD Country Party Songs and Teen Hits” was classified in subheading 8524.39.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which in pertinent part provides for “Records...and other recorded media for sound or other similarly recorded phenomena...: Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs.” We have reviewed NY K80348 and have found it to be in error. Therefore, this ruling revokes NY K80348.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY K80348, was published on September 8, 2004, in the Customs Bulletin, Volume 38, Number 37. No comments were received in response to the notice.
-2-
FACTS:
In NY K80348, the items at issue were entitled “Karaoke DVD Country Party Songs and Teen Hits,” and were described as being recorded media with the
characteristics of instructions, data, sound and image. The items could be used and played on a DVD (digital versatile disc) drive of an ADP (automatic data processing) machine, as well as on a Karaoke machine or a DVD player. In use, the items allow the display of performance tracks with music, on-screen text and vocal demonstration tracks.
ISSUE:
Whether the recorded media at issue are classified in subheading 8524.39.4000, HTSUSA, or in subheading 8524.39.8000, HTSUSA.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
In pertinent part, subheading 8524.39.4000, HTSUSA, provides for recorded media for reproducing representations of instructions, data, sound and image. We find that, although the “Karaoke DVD Country Party Songs and Teen Hits” display performance tracks with music and text, they are not used for reproducing representations of image. By virtue of GRI 3(a) and 6, they are not accurately described in that subheading. Instead they are completely and specifically described in subheading 8524.39.8000.
HOLDING:
The merchandise identified as “Karaoke DVD Country Party Songs and Teen Hits” is classified in subheading 8524.39.8000, HTSUSA, the provision for “Records...
-3-
and other recorded media for sound or other similarly recorded phenomena...: Discs for laser reading systems: Other: Other.” The general column one rate of duty is 2.7 percent ad valorem.
NY K80348, dated November 4, 2003, is hereby revoked. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division