The tariff classification of a music de-vocalizer from Hong Kong.

NY C88162 June 9, 1998 CLA-2-85:RR:NC:1:108 C88162 CATEGORY: Classification TARIFF NO.: 8519.99.0060 Mr. Steve Skolnick Advanced Marketing Associates 22048 Sherman Way Suite 105 Canoga Park, CA 91303 RE: The tariff classification of a music de-vocalizer from Hong Kong. Dear Mr. Skolnick: In your letter dated May 21, 1998 you requested a tariff classification ruling. The item is known as the Karaoke Magic MDV, music de- vocalizer. The portable item is designed to be connected to a stereo component system with a standard RCA cable. It serves the user by either reducing or eliminating the lead vocal track from any recorded stereo music and replace it with one's own voice. The unit incorporates two microphone inputs with individual volume controls and an echo "reverb" volume control. This allows the user to be the lead singer and create one's own entertainment with quality music. The applicable subheading for the Karaoke Magic MDV music de-vocalizer 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 ... other. The rate of duty will be 0.8 percent ad valorem. 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 212-466-5672. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division 88