CLA-2-85:OT:RR:NC:N2:208
Mr. Peter Jay Baskin
Law Offices Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, NY 10004
RE: The tariff classification of a MP3 Karaoke machine from China
Dear Mr. Baskin:
In your letter dated September 16, 2019, on behalf of SDI Technologies Inc., you requested a tariff classification ruling. The submitted sample is being returned.
The merchandise in question is the Disney Frozen II Bluetooth MP3 Karaoke with Light show, model FR- 553. The principal function of this composite machine, which contains approximately 474 megabytes of internal memory, is performed by the sound recording and reproducing function. In addition to reproducing sound from its internal memory, when in USB mode it can reproduce songs from an external USB drive. Furthermore, it has a Bluetooth mode, which serves as a subsidiary function of streaming music from a smartphone or other Bluetooth-enabled device. This Karaoke machine also provides an auxiliary function of a multi-colored LED light show.
The applicable subheading for the Disney Frozen II Bluetooth MP3 Karaoke with Light show will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division