CLA-2-85:OT:RR:NC:N2:209
Chris Constantine
Director International Logistics
Voxx International
180 Marcus Blvd
Hauppauge, New York 11788
RE: The tariff classification of a karaoke speaker system from China
Dear Mr. Constantine:
In your letter dated February 23, 2022, you requested a tariff classification ruling on a karaoke speaker system.
The item concerned is referred to as the “Singsation Star Burst All-In-One Karaoke Party
System”. It consists of a Bluetooth speaker and two included microphones. The speaker incorporates a light globe on the top and an LED light panel on the front, used to provide lighting effects. The speaker has the ability to execute 6 sound effects, 5 voice effects, and 10 lighting modes.
In use, this Bluetooth speaker would be tethered to smart device, such as a cellular phone or tablet/computer. One or both microphones would be plugged into the back of the speaker. Music from the tethered smart device would play over the speaker as well as the users voice via the microphones. The canned/internal voice and sound effects can also be played through the speaker.
You have proposed classification of the item concerned under heading 8519, Harmonized Tariff Schedule of the United States (HTSUS), we disagree. The principal function of this Karaoke speaker is not reproducing or recording sound from an internal memory or media of heading 8523, HTSUS. Therefore, classification in heading 8519, HTSUS, is not applicable.
The applicable subheading for the “Singsation Star Burst All-In-One Karaoke Party System” will be 8518.21.0000, HTSUS, which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures”. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8518.21.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8518.21.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division