CLA-2-85:RR:NC:108:I83939

TARIFF NO: 8519.99.0060

Mr. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a Karaoke Machine from China.

Dear Mr. Young:

In your letter dated July 2, 2002 you requested, on behalf of your client Meijer Distribution, a tariff classification ruling.

The sample you have submitted “Singing Starz Video Karaoke Machine” is a karaoke machine. It is designed to allow a person to sing along with digital music while reading the lyrics off a TV screen. The singer can change tempo and key and give his or her voice an echo effect. The machine has a song cartridge that plays 10 songs, which are digitally recreated, and not recorded by the original artist (other song cartridges can be purchased separately). The Karaoke machine is plugged directly into a TV set and has a video camera (an additional feature) which displays the singer along with the lyrics on TV. If the TV is hooked up to a VCR the performance can be recorded

The applicable subheading for the Singing Starz Video Karaoke Machine 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