CLA-2-85:RR:NC:1:108 I85748
Mr. Joseph R. Hoffacker
RE: The tariff classification of a Karaoke machine from China.
Dear Mr. Hoffacker:
In your letter dated August 20, 2002, on behalf of your client K.B.Toys, you requested a tariff classification ruling.
The item in question is denoted as the “Singing Starz Video Karaoke Machine” (sample submitted). It is designed to allow a person to sing along to music provided on a cartridge with 10 digitally recreated songs. The device allows the user to change tempo and key and also enhance his or her voice with an echo effect. This machine can be plugged directly into one’s television set. It houses a camera that captures live images in real time and allows the user to see oneself on the TV screen. The camera does not record and acts as an additional feature to enhance the users singing. The device is packaged for retail sale with a microphone, song cartridge, AV cables and a label sheet
EN X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
A. Consist of at least two different articles which are, prima facie, classifiable in different headings.
B. Consist of products put up together to meet a particular need or carry out a specific activity; and
C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).
All of the aforementioned articles are prima facie classifiable in different headings. Together each enables one to use the Karaoke machine for its intended purpose of live sing-a-long
to prerecorded music. The enclosed retail sample is clear evidence that the product will be sold to the user without any repackaging. It is the opinion of this office that the Singing Starz Video Karaoke Machine and its accompanied items constitute a set in accordance with Explanatory Note X.
In accordance, in part, with GRI 3b … goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character.
EN VIII to GRI 3b 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 goods.
It is the opinion of this office that the item which imparts the essential character of this particular set is the Karaoke machine, combined in the same housing, with a live action camera. This device is clearly the dominant feature of the set based upon its value and role in relation to the other items within the set.
GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of both a sound-reproducing device (without recording capability) and a live action camera housed together as a single unit. It will therefore be classified in accordance with GRI 3.
GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character.
EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine essential character. “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.”
Based upon the nature and operation of this device it is the opinion of this office that the essential character of this particular Karaoke device is the sound reproducing capability as opposed to the live action camera. The singing function (reproducing sound) is the purpose of the device whereas the camera is used as an option of viewing one’s singing performance. Therefore classification will be in accordance with GRI 3b.
The applicable subheading for the Singing Starz Video Karaoke Machine, packaged for retail as a set, 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