CLA-2-85:OT:RR:NC:N1:112

Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-1402

RE: The tariff classification of a Karaoke Dock for Ipod from China

Dear Ms. Mooney:

In your letter dated August 9, 2011, you requested a tariff classification ruling.

The item concerned is referred to as the Showtime Karaoke Dock, model # ST2. This device is for use with an Iphone or Ipod touch. It consists of an Ipod docking station packaged ready for retail sale with a power adapter, manual, 1 wired microphone and 1 video output cable (0.13 inch mini jack to RCA connectors). The docking station incorporates a vocal removal button, a video output on/off button, an audio input selection button (mode button), 2 microphone input jacks, a microphone volume control button, an echo control button, an A/V output jack and an AUX input jack. The unit measures approximately 5.875 inches high x 5.875 inches wide x 4.75 inches deep.

In use, you can choose to use an audio track from your Ipod/Iphone or from an external audio device connected to the dock through the AUX input jack. If using a music video file from your Ipod/phone, you can output the video to a TV or watch the video on the docked ipod as you sing along. This unit does not incorporate an internal speaker; it has to be connected to an external speaker system. The dock will also charge the Ipod/Iphone. Once the microphone(s) are connected you can sign along to the selected audio track/file. If using the specialized mutiplex karaoke tracks you can remove the lead singer’s vocals (the music and backup singers remain). This allows you to take the place of the lead singer. You can add an echo effect and control the volume level of the microphone input. Two microphones can be connected and used at once. The manual provides instructions as to how and where to purchase/obtain various karaoke tracks.

The applicable subheading for the Showtime Karaoke Dock, model # ST2 will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Steven Pollichino at (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division