The verses recited prior to the blowing:
After the above preparation is completed one is then to say the psalm of “Lamnatzeiach Livnei Korach” seven times. [This psalm has the ability to turn the attribute of judgment into mercy.] After the recital of this psalm the Chazan recites a series of verses [spelling out the words [קר“ע שטן with the congregation repeating verse by verse after the Chazan. The Baal Tokeia [and congregation] then recites the Yehi Ratzon prayer recited prior to the blessings over Shofar.
A. The Nussach of the Bracha:
Prior to blowing the Shofar one recites the following blessing while standing: “ברוך ….אקב“ו לשמוע קול שופר“ [“Baruch… Leshmoa Kol Shofar”]. If one mistakenly recited “Letkoa Beshofar” or “Al Tekias Shofar” he has nevertheless fulfilled his obligation.
B. The blessing of Shehechiyanu:
After reciting the blessing of “Lishmoa Kol Shofar” one is to recite the blessing of Shehechiyanu [“בא“ה אמ“ה שהחיינו וקימנו והגיענו לזמן הזה]. The blessing of Shehechiyanu is recited on both the first and second day of Rosh Hashanah. After reciting these two blessings [of Leshmoa and Shehechiyanu] the blower is to blow “תשר“ת תש“ת תר“ת” three times each set.
Wearing a new garment on the second day: By the Shofar blowing of the second day the Baal Tokeia should initially wear a new garment and have it on him while reciting the blessing of Shehechiyanu, intending to exempt it with the blessing of Shehechiyanu. [Upon saying Shehechiyanu one is not to intend only on the new garment and is to mainly intend that the Shehechiyanu is being said over the Mitzvah of Shofar.] When the first day of Rosh Hashanah falls on Shabbos, in which case the Shofar was not blown on the first day, there is no need to wear a new garment during the blows of the second day. If one does not have a new garment available, he is nevertheless to say the blessing of Shehechiyanu over Shofar on the second day.
Does it suffice if one of the listeners has a new garment?
No. It only helps if the Baal Tokeia is wearing a new garment.
Q&A for Sefaradim
If a Sefaradi is Davening by an Ashkenazi Minyan on the second day may he answer Amen after Shehechiyanu?
Some write that he should not answer Amen although if he did so it does not constitute an interval.
If on the second day one is blowing Shofar and reciting the blessings for a man of Sefaradic origin is he to say the blessing of Shehechiyanu?
If on the 2nd day of R”H a man of Sefaradic origin is blowing Shofar for a man of Ashkenazi origin is he to say the blessing of Shehechiyanu?
No. The listener is to say the blessing.
On which clothing is the blessing of Shehechiyanu to be recited over?
The blessing of Shehechiyanu may only be recited on clothing of importance of which one rejoices over its purchase [such as a new Kapata; Tallis Gadol; suit]. However an item which is not of importance one may not say Shehechiyanu over it. Thus the blessing may not be said over new shirts, pants, shoes or undergarments. The custom in these provinces is not to say a blessing over these clothing even if one is a pauper and hence rejoices over purchasing them. [The above law applies throughout the year. Nevertheless regarding the Shehechiyanu of the 2nd day of R”H many are lenient to use a new clothing, such as a shirt or Yarmulke and the like, that one normally does not recite Shehechiyanu on during the year. Some Poskim however rule that one is to wear an important clothing that receives Shehechiyanu even during the year. The Rebbe was seen to use a new scarf or handkerchief as the new clothing for the second day of R”H.]
When is the blessing of Shehechiyanu recited upon buying important clothing?
It is to be recited immediately after the acquisition is completed, which is the time of his joy, so long as the clothing is ready to be worn without further mending. If it does require further mending then the blessing is to be said immediately after wearing the clothing. In all cases, if one did not say the blessing at the time of the purchase, it is to be said immediately upon wearing the clothing, or any time within the first wearing. [Accordingly one should not buy a new clothing and then delay the Shehechiyanu until the 2nd day of R”H unless the clothing required mending.]
May the blessing still be said if one already wore it one time? 
The blessing may not be said by the second time one is wearing the clothing. If one removed it after the first wearing with intent to re-wear right away, [and he went ahead and re-wore it right away] then the blessing may still be said.
Can one use the new fruit for Shofar or candle lighting?
Some Poskim rule a new fruit cannot be used for Shofar or candle lighting as one will not be eating it in close proximity to the blessing of Shehechiyanu. However some Poskim mention the option of using a new fruit even by candle lighting [however not by Shofar].
 Siddur Admur; See Otzer Minhagei Chabad p. 116-118
 Siddur Admur; Mateh Efraim 585/3
Is the entire congregation to recite this psalms or only the Baal Tokeia? The custom is for the entire congregation to recite the Psalm 7 times. [M”E ibid; Rebbe in Hamelech Bemisibo 1/233; Glosses of Rav Raskin p. 524] However from the wording of Admur in the Siddur in implies that only the Baal Tokeia recites it. [Likkutei Sichos 39 Vayeilech footnote 2]
 Siddur Rav Yaakov Kopel, brought in Alef Hamagen 585/5; Shaar Hakolel 43/1
 Otzer Minhagei Chabad p. 118; However see Hiskashurs 947 that only the Baal Tokeia recites the Yehi Ratzon
 585/4; Michaber 585/2 based on Rishonim in next footnote
 The reason one does not recite “Litkoa Beshofar”: One does not recite “”Litkoa Beshofar” as the blow itself is not the main Mitzvah and rather the hearing of the sound is the main Mitzvah. This can be seen from the following law: If one blew the Shofar but did not hear the sound of the Shofar, he has not fulfilled his obligation as is explained in chapter 587/2-3 with regards to blowing in a pit. [Admur ibid; Tur 585; Bahag; Beis Yosef; Bach 585; Kaf Hachaim 585/16]
The reason one does not recite “Leshmoa Bekol Shofar”: One should not recite “Leshmoa Bekol Shofar” as this implies that one is commanded to comply with the commands of the Shofar. [ibid; Bach; M”A 585/2; Taz 585/2; Bach; Levush; Peri Megadim 585 M.Z. 2; Vetzaruch Iyun if there is any difference between the wording of the M”A (Laasos Ritzono) and Taz (Letzayeis) in this matter. Admur recorded the wording of the Taz.]
Other opinions: Some Rishonim ruled that one is to say “Letkoa Beshofar. [Smag; Rabbeinu Tam brought in Bach ibid]
 Admur ibid; M”A 585/2; Elya Raba 585/4; Nehar Shalom 585/2; Chayeh Adam 141/7; M”E 585/3; M”B 585/4; Kaf Hachaim 585/16-17
Other Opinions: Some Poskim rule that even Bedieved one does not fulfill his obligation and the blessing must hence be repeated. [Peri Chadash and Mateh Yehuda brought in Kaf Hachaim ibid]
The law if one recited “Leshmoa Bekol Shofar”: Regarding if one mistakenly recited “Bekol Shofar” Admur [and the M”A ibid] does not rule whether he fulfills his obligation. However the Elya Raba 585/4 rules that one fulfills his obligation even if he said Bekol Shofar. [Peri Megadim 585 A”A 2] So rules also Chayeh Adam ibid; M”E ibid; M”B ibid; Kaf Hachaim 585/17.
 585/5; Michaber 585/2
 The reason: The reason that Shehechiyanu is recited is because blowing Shofar is a Mitzvah that applies only on the occasion of the arrival of a specific time. [Admur ibid; Levush ibid]
Why is the blessing of Shehechiyanu repeated by Shofar and the night blessing does not suffice: The blessing of Shehechiyanu recited at night does not count for the Mitzvah of Shofar as the Mitzvah of Shofar does not begin until day. [Orchos Chaim 99; Olas Shabbos 585/1; Kisei Eliyahu 585/3; Kaf Hachaim 585/18]
 600/7; Rama 600/3; See the section on Rosh Hashanah Chapter 2 Halacha 24 for the full details of this subject.
Opinion of Michaber and Sefaradim: According to the Michaber [606/3], which is the custom of the Sefaradim, Shehechiyanu is omitted on the 2nd day before Shofar. [Admur ibid]
Why is the blessing of Shehechiyanu recited on blowing Shofar on the second day of R”H but not on the second day of shaking the Lulav? The reason for this is because Bedieved one fulfills his obligation if he recites Shehechiyanu on the Lulav even prior to the holiday, and hence his obligation was already fulfilled when he recited Shehechiyanu on the first day of Sukkos. However by Shofar the blessing is only fulfilled by the actual Mitzvah and hence the Shehechiyanu is repeated just like by night. [M”A 644; Ran; Haghahos Maimanis; Kaf Hachaim 644/8]
 600/7; M”A 600/3; Hagahos Maimanis; [The Rama [600/3] omits the necessity of having a new garment by Shofar-see Kaf Hachaim 600/10]
Other Opinions: Some rule one is not required to search for a new garment and Shehechiyanu may be recited even initially. [See M”B 600/7; Kaf Hachaim ibid that according to Rama and others one does not need a new clothing for Shofar; See Shaareiy Tziyon 600/5; Minchas Shlomo 20; Birkeiy Yosef 600/2; Maaseh Rav 203; Shaar Hakavanos p. 90; Mishnes Chassidim; brought in Piskeiy Hassidur 178; Kaf Hachaim 600/7 [regarding Kiddush].
Opinion of Michaber and Sefaradim: According to the Michaber [606/3], which is the custom of the Sefaradim, Shehechiyanu is omitted on the 2nd day before Shofar. [Admur ibid] This applies even if one is wearing a new clothing. [Kaf Hachaim 600/10]
 Admur ibid; However the listeners do not have to wear a new garment. [Avnei Nezer 449]
 It does not help for the Baal Tokeia to have a new fruit before him being that he is unable to eat it until much later on. [See Admur 600/6-7 only mentions the option of a new fruit by Kiddush and not by Shofar. See Machatzis Hashekel 600/1; See the section on “Rosh Hashanah” Chapter 2 Halacha 24 in Q&A!]
 M”E 600/13; Minchas Shlomo 20; Piskeiy Teshuvos 600/2
 Admur ibid; Michaber 600/3
The reason: As the blessing of Shehechiyanu has never yet been recited over the blowing. [ibid]
The law if one by mistake blew Shofar on Shabbos with Shehechiyanu: According to the Ashkenazim this has no relevance and the blessing of Shehechiyanu is to be repeated the next day. [Kaf Hachaim 600/9] However according to the Michaber and Sefaradim he is not to recite Shehechiyanu the next day. [Peri Haretz 2/10; Birkeiy Yosef 600/4; Kaf Hachaim ibid]
 600/7 [“Only Lechatchila one needs..”]; 600/6 [regarding Kiddush]
 Avnei Nezer 449
 As one cannot be Motzi another person with Shehechiyanu unless he is also obligated in the matter. [P”M 225 A”A 1]
 Piskeiy Teshuvos 600/3
 Yabia Omer 1/29
 Seder 12/5; See Mateh Efraim 600/11
 So is the custom I witnessed amongst a number of Baalei Tokeia and Moreh Horaas and so was the custom of the Rebbe as brought next.
Source for this custom: The Poskim rule that one may say the Shehechiyanu on the 2nd night over new grape juice even if one already ate grapes during the year [Shvus Yaakov 3 brought in Shaareiy Teshuvah 600/1; Kaf Hachaim 600/5; Alef Hamagen 600/8 ] The reason for this is because most Poskim rule one is in any event to say Shehechiyanu on the 2nd night and hence although during the year we don’t say Shehechiyanu over new grape juice, if one already ate grapes during the year, nevertheless in this case one can be lenient. [ibid] Thus we can apply the same logic here that although we don’t normally say Shehechiyanu on non-important clothing during the year, nevertheless on R”H one can be lenient to do so.
 Mateh Efraim 600/11; see Mateh Efraim 600/9 that rules one is not to use new grape juice if he already ate new grapes and is hence to take a different fruit.
 Otzer Minhagei Chabad 245 regarding the custom of the Rebbe Rashab ; Otzer 247 regarding the Rebbe’s custom
 Seder 12/4; 223/4; M”A 600/1; Machatzis Hashekel ibid; M”B 600/3; Kaf Hachaim 600/4; Ketzos Hashulchan 64/2; See Mateh Efraim 600/11
 M”E 600/11-12; Machatzis Hashekel 600/1; See previous Q&A that many are lenient to wear a clothing that is not important enough for Shehechiyanu during the year but suffices for the 2nd night of R”H to avoid the Safek.
 Seder 12/4; Ketzos Hashulchan 64/2
 Machatzis Hashekel 600/1 based on M”A 600/3 [regarding Shofar]; Admur 600/7 [regarding Shofar] M”E 581/54 [regarding candle lighting] only mention the option of a new clothing.
 Thus not only does it not help avoid the Safek Bracha of Shehechiyanu of the 2nd night, it even enters one to a new Safek which is must he now still say a Shehechiyanu over this fruit. This is dependent on if he truly had joy upon seeing the fruit during the blessing. [Machatzis Hashekel]
Why can’t the Shehechiyanu count for the seeing of the fruit? Ideally the blessing of Shehechiyanu over a fruit is to be said when one sees the fruit and not upon eating it. [See 225/3; Admur in Seder 11/12]. However we are not accustomed to do so during the year even if one has joy from seeing the fruit [ibid]. Looking at the fruit not suffice to remove oneself from the doubt of the 2nd day of R”H, as seemingly one has already seen the new fruit many times prior [when buying it etc] and the blessing should have already been said then, and whether a blessing may be said upon the second time of seeing it is itself a dispute. [Machatzis Hashekel ibid]
 Elya Raba 600/3; Shaareiy Teshuvah 600/1; Mateh Efraim 581/54; Alef Hamagen 581/126; Kaf Hachaim 600/6; Hiskashrus 898
The reason: As in truth the blessing of Shehechiyanu over a fruit is to be said when one sees the fruit and not upon eating it. [See 225/3; Admur in Seder 11/12]. Now although we don’t rule this way during the year unless one has joy from seeing the fruit [ibid] nevertheless it suffices to remove oneself from the doubt of the 2nd day of R”H. [Kaf Hachaim ibid] Vetzaruch Iyun as by doing so one enters into another doubt regarding if he must repeat Shehechiyanu later on, when eating the fruit, as writes the Machatzis Hashekel ibid.