CLA-2-85:RR:NC:1:108 H80326
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a “singing machine” from China.
Dear Mr. Hoffacker:
In your letter dated April 23, 2001, on behalf of your client The Singing Machine Company, you requested a tariff classification ruling.
The item in question is denoted as The Singing Machine, model number STVG-700. It is in actuality an apparatus which is composed of, in a single housing, a 7” Black and white television, a CDG player, a single cassette player/recorder, an AM/FM radio and a built in speaker system. It has inputs for two microphones, a video output for an additional TV connection, a stereo audio output and an automatic vocal changer.
Based upon the descriptive literature this device is designed for multiple entertainment activities that include television, radio, audio playing/ recording and karaoke singing.
The Explanatory Notes (EN’s) of the Harmonized Commodity description and Coding System may be used to understand the language of the HTSUSA. EN IX states in pertinent part that:
… Composite goods made up of different components shall be taken to mean … those in which components are attached to each other to form a practically inseparable whole … provided these components are adapted to one another and are mutually complementary and that together they form a whole which would normally be offered for sale in separate parts.
It is the opinion of this office that the Singing Machine qualifies as a composite good. The components together form an inseparable whole and are mutually complimentary for the task of electronic entertainment.
GRI 3(b) states, in pertinent part, that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3a, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable.
EN VIII to GRI 3(b) states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
Upon review of the descriptive literature for this article it is the opinion of this office that this does not have any single component which would be considered its essential character. Each component has equal application and functional capability. Therefore classification will be in accordance with GRI 3c.
GRI 3c states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration. The heading, which appears last in numerical order, is that of the television.
The applicable subheading for the Singing Machine will be 8528.13.0010, Harmonized Tariff Schedule of the United States (HTS), 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; Other. The rate of duty will be 5 percent ad valorem.
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 212-637-7039.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division