CLA-2-85:RR:NC:1:108 J82854
Mr. Joseph Hoffacker
Barthco
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a karaoke device from China.
Dear Mr. Hoffacker:
In your letter dated March 26, 2003, on behalf of your client The Singing Machine Company, you requested a tariff classification ruling.
The item in question is denoted as the Sponge Bob Karaoke System, model SMG-136. The device is a combined CD player, without recording capability and a karaoke device that when used allows one to voice over and or sing to background music. It has inputs for a microphone and a headset. The device is designed to either play a pre-recorded CD or be used by the individual to sing along with the music.
The applicable subheading for the Sponge Bob Karaoke device will be 8519.99.0045, 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 … Optical disc (including compact disc) players. 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