# **HQ 966893**

March 23, 2004

## 

### CLA-2 RR:CR:GC 966893 NSH

**CATEGORY:** Classification

**TARIFF NO.:** 8519.99.00; 8524.99.40

# Port Director

300 Ala Moana Boulevard

Room 2-267

Honolulu, HI 96850

**RE:** Protest 3201-03-100020; Karaoke Microphone

Dear Port Director:

This is our decision on Protest 3201-03-100020, filed by counsel on
behalf of

Jia K. Soto, against your classification, under the Harmonized Tariff
Schedule of the United States (HTSUS), of the Magic Singalong karaoke
microphone. The entries under protest were liquidated on August 22, 2003
under subheading 8518.10.80, HTSUS, and this protest was timely filed on
October 28, 2003.

**FACTS:**

The subject merchandise, identified as the Magic Singalong karaoke
microphone, is comprised of a microphone, songbook, cable, adapter,
song-chip and audio/video wires. The microphone component allows the
user to amplify their voice and sing to the accompaniment of
preprogrammed music. The music is preprogrammed into a song-chip
(included with the purchase of the unit) that is placed in the
microphone component by the user; without this song-chip, which provides
a selection of approximately 700 songs, the device cannot function, even
as a microphone (additional slots are open for up to four additional
song-chips, purchased separately, each containing another 700 songs).
The device is then connected to a television monitor through the
audio/video wires, allowing for full karaoke functions such as
background pictures, music and lyrics on a television monitor, utilizing
both the television's monitor and speakers; another feature allows for
wireless connection to an adjacent radio receiver set to a specific
frequency, providing only audio karaoke functions without the benefit of
visual lyrics or background pictures on the television monitor.

The microcomputer chips allowing for the karaoke functions are embedded
in the microphone component. Additional features include voice key
selection, tempo, digital echo, volume/tone control, surround sound, and
128 musical instrument sounds.

Protestant claims classification under subheading 8519.99.00, HTSUS, or
in the alternative under subheading 8543.89.96, HTSUS.

**ISSUE:**

What is the classification under the HTSUS of the Magic Singalong
karaoke microphones?

**LAW AND ANALYSIS:**

Merchandise is classifiable under the HTSUS in accordance with the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided such
headings or notes do not otherwise require, according to the remaining
GRIs.

The Explanatory Notes (EN) to the Harmonized Commodity Description and
Coding System represent the official interpretation of the tariff at the
international level. The ENs, although neither dispositive or legally
binding, facilitate classification by providing a commentary on the
scope of each heading of the HTSUS, and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8518. 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;

      10. Microphones and stands therefor:

          80. Other

> \* \* \* \* \* \*
>
> 8519 Turntables, record players, cassette players and other sound
> producing apparatus, not incorporating a sound recording device:

Other sound reproducing apparatus:

> 8519.99.00 Other
>
> \* \* \* \* \* \*

8543. Electrical machines and apparatus, having individual functions,
      not specified or included elsewhere in this chapter; parts
      thereof:

> Other machines and apparatus:

89. Other:

> Other:
>
> Other:

96. Other

# The article at issue is the Magic Singalong karaoke microphone, which is capable of performing the functions of a karaoke machine. The microphone component, which contains a song-chip programmed with approximately 700 songs, can interface with a television monitor or radio, allowing the user to sing along with background music. If the user chooses to utilize a television monitor, the lyrics of the specified song will appear on the monitor, as well as a background picture. The electronics that enable the microphone to function as a karaoke machine are embedded in the microphone. At liquidation, the device was classified under subheading 8518.10.80, HTSUS. Protestant claims classification under subheading 8519.99.00, HTSUS, or in the alternative under subheading 8543.89.96, HTSUS. Because heading 8543, HTSUS, is only applicable if the article is not classifiable elsewhere, it is first necessary to examine heading 8519, HTSUS.

In NY C88162, dated June 9, 1998, Customs held that the Karaoke Magic
MDV, which did not include a cassette recorder or CD player, monitor or
built-in video camera, was classified under subheading 8519.99.00,
HTSUS, as a karaoke machine. In that case, the unit was designed to be
connected to a stereo system using an RCA cable that either reduced or
eliminated the lead vocal track from any recorded stereo music,
replacing it with the user's own voice. By issuing this ruling, Customs
has held that the additional audio and video features commonly
associated with a karaoke machine are ancillary to its main purpose of
allowing a person to sing along to music that has the vocal tracks
either reduced or eliminated. *See also* NY I85748, dated September 5,
2002, wherein Customs held that the most import component of a karaoke
machine with a live action camera was determined by the sound
reproducing equipment and not the accessory feature of the live action
camera, because the singing function was considered the primary function
of a karaoke machine.

Customs has also repeatedly classified karaoke machines under heading
8519, HTSUS, when they did include audio and video components such as
cassette players, CD players, monitors or video cameras. It should also
be noted that in many cases the items in question included some but not
all of these components. *See* NY J82864, dated April 3, 2003 (karaoke
machine with a CD player), NY J84858, dated June 4, 2003 (karaoke
machine with a CD and cassette player), NY I83939, dated July 11, 2002
(karaoke machine wherein the system, which contained its own song
cartridges, video camera and audio capabilities, plugged directly into a
television monitor that then displayed the song's lyrics as the user
sang along), NY J88831, dated September 22, 2003 (karaoke machine with a
CD player and monitor for viewing lyrics).

In the instant case, the device is capable of performing all the
functions of karaoke machines previously classified by Customs under
subheading 8519.99.00, HTSUS. Although no audio or video components are
included with the device, we note several determining factors that are
specific to this karaoke machine.

Customs, as previously mentioned, has recognized devices as karaoke
machines, despite the absence of a CD or cassette player, monitor or
built in video camera. The determining factor, rather, is whether the
machine is capable of integrating the user's singing with recorded
songs, often but not always allowing for the reading of lyrics from a
television or other monitor. Even accepting that a device without audio
or video hardware can be recognized as a karaoke machine, the microphone
component at issue herein clearly incorporates the electronics to
distinguish it from a microphone of heading 8518, HTSUS, because it can
in fact interface with a television or radio to provide the audio or
video functions of other devices recognized by Customs as karaoke
machines. Additionally, although the device does not include a CD or
cassette player for playing music wherein the original vocal tracks have
been reduced or eliminated, this is because its inclusive song-chip and
audio/video wires eliminate the need for such a player in order to
listen to recorded music. And lastly, although it is true that the
user's voice can be transmitted via the microphone component to a
receiver, such as a microphone of heading 8518, HTSUS, the microphone
component is completely inoperable unless the song-chip is first
installed, thus differentiating it from standard microphones. As such,
the device will realistically be used primarily for its karaoke ability.

Customs does not believe that the lack of audio or video hardware
necessitates a different classification when the functions of the device
are substantially similar to recognized karaoke machines. Rather, the
device's specifications make it an inclusive model of karaoke machine,
allowing for the user to sing along with recorded songs while reading
lyrics off of a television monitor, without incorporating those audio
and video components with the system. The fact that all these
specifications are contained in a single component that on its face
resembles a basic microphone due to size and shape is not the
determining factor for classification purposes. In view of the
foregoing, the microphone component is in fact considered a karaoke
machine and classified under subheading 8519.99.00, HTSUS.

The component parts of the Magic Singalong karaoke microphone qualify as
a GRI 3(b) set wherein the microphone component imparts the essential
character. With respect to classifying proposed sets, GRI 3(b) provides,
in pertinent part, that goods put up in sets for retail sale shall be
classified as if they consisted of the material component which gives
them their essential character. EN Rule 3(b) (X) states that, for
purposes 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 or articles put together to meet a particular
    need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without
    repacking (e.g. in boxes or cases or on boards).

The Magic Singalong karaoke microphone consists of at least two
components which, if imported separately, are classifiable under
different headings. The three primary components are the microphone,
song-chip and the song book; the microphone component is classified
under heading 8519, HTSUS; the song-chip is classified under heading
8524, HTSUS; the song book is classified under heading 4901, HTSUS. All
three components are put up together to carry out the specific
activities of a karaoke machine, i.e. integrating the user's singing
with recorded songs wherein the original vocal tracks of the recorded
song have either been reduced or eliminated. Lastly, as imported, the
Magic Singalong karaoke microphones are packaged in a manner suitable
for retail sale to the ultimate purchaser, without the need for
repacking. As such, pursuant to GRI 3(b), the Magic Singalong karaoke
microphones are sets and are classified according to their essential
character.

In this instance, the set derives its essential character from the
microphone component. This is because the microphone component
incorporates the electronics that enable it to interface with the
appropriate audio and video apparatus, as well as providing access to
the song-chip by use of a touch pad to select a specific song.
Furthermore, the microphone component is held by the user and used as a
microphone for singing the selected songs. As such, all the functions of
a karaoke machine are incorporated into this single component.
Therefore, the set will be classified under subheading 8519.99.00,
HTSUS.

We note, however, that Legal Note 6 to chapter 85 is applicable to the
classification of the song-chip component and states as follows:

> 6\. Records, tapes and other media of heading 8523 and 8524 remain
> classified in those headings when entered with the apparatus for which
> they are intended.
>
> This Note does not apply to such media when they are entered with
> articles other than the apparatus for which they are intended.
>
> For the purposes of this note, the term "[apparatus for which they are
> intended]{.underline}" refers to apparatus which reads or plays the
> media or which records or writes on the media.

In this case, the song-chip, which is imported with the microphone
component into which it is inserted, is subject to this exception. The
song-chip is therefore classified under its respective subheading,
8524.99.40, HTSUS, notwithstanding its inclusion in the set, which is
classified under subheading 8519.99.00, HTSUS. *See* NY H87532, dated
January 25, 2002.

**HOLDING:**

At GRI 3(b), the Magic Singalong karaoke microphone set is classified
under subheading 8519.99.00, HTSUS, as "Turntables, record players,
cassette players and other sound producing apparatus, not incorporating
a sound recording device: Other sound reproducing apparatus: Other." The
song-chip, although part of the set, is classified under subheading
8524.99.40, HTSUS, as "Records, tapes and other recorded media for sound
or other similarly recorded phenomena, including matrices and masters
for the production of records, but excluding products of chapter 37:
Other: Other: Other." The applicable rate of duty is ????

> You are instructed to ALLOW the protest.

In accordance with the Protest/Petition Processing Handbook (CIS HB,
January 2002, pp. 18 and 21), you are to mail this decision, together
with the Customs Form 19, to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry in accordance
with the decision must be accomplished prior to mailing of the decision.
Sixty days from the date of the decision the Office of Regulations and
Rulings will make the decision available to CBP personnel, and to the
public on the CBP Home Page on the World Wide Web at
[www.cbp.gov](http://www.cbp.gov/), by means of the Freedom of
Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director

Commercial Rulings Division