Line officer (Lieutenant or Captain)- unfortunately shoulder boards are not visible. Appears to be infantry based on the bugle insignia on the front of his kepi. Could be a regimental number or script "US" inside the loop of the horn, but its too fuzzy to make out. Pretty standard officer's uniform of frock coat and dark blue trousers with a sky blue welt down the outseam. Looks like he has a vest that unbuttoned, showing the bottom of his button down shirt. Also has a watch chain attached to the vest.
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Someone with better photo editing tools and skills then I have may be able to do a clearer job with his hat badge? Broadway- it doesn't mean he'd have enlisted in NYC but it's one route to go.Yes, around a gazillion regiments from there but it's a start.