CLA-2 CO:R:C:M 088629 NLP
Scott A. Frane
Import Manager
Intertrans Corporation
1325 Eagandale Court, Suite 120
Eagan, MN 55121
RE: Talking book cassette player
Dear Mr. Frane:
This ruling is in response to your letter dated January 15,
1991, requesting a classification of the talking book cassette
player under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples of the cassette player and
literature were provided for our examination.
FACTS:
The merchandise at issue is an operational mechanism for a
cassette player known as "Telex TBC", Talking Book Cassette
Player. The operational mechanism is designed by Telex
Communications of Minnesota and is produced in Japan. The
operational mechanism has a rechargeable Ni-Cad battery built-
in, 2-speed operation, and a 4-track operation, allowing it to
play Talking Book 4-track cassette tapes or standard 2-track
cassette tapes. Telex installs the operational mechanism into an
outer plastic shell in its manufacturing plant in Minnesota.
The cassette player mechanism manifests special features not
found in most other cassette recorder/players. The keys of the
sample operational mechanism are color-coded, oversized and are
molded such that they may be identified by finger contact, i.e.,
braille type keys. The mechanism also incorporates tone-indexing
and variable speed features.
The cassette player mechanism encased in its plastic outer
shell is sold exclusively to the Library of Congress and is not
available for retail/commercial sale. The sample outer plastic
shell provided for illustrative purposes has a molded seal of the
Library of Congress, and the legend, in molded raised lettering,
"LIBRARY OF CONGRESS-National Library Service for the Blind and
Physically Handicapped".
It is the importer's position that this unit is highly
specialized and advanced for use only by the blind and physically
and mentally handicapped. Therefore, it is classifiable in
Heading 9817, HTSUSA, which provides for articles specially
designed or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons.
ISSUE:
Is the operational mechanism for the talking book cassette
player classifiable in Heading 9817, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The duty-free treatment of articles for the handicapped is
found in Heading 9817, HTSUSA, which provides for "[a]rticles
specially designed or adapted for the use or benefit of the blind
or other physically or mentally handicapped persons." U.S. Note
4(a) to subchapter XVII, Chapter 98, states that, "the term
'blind or other physically or mentally handicapped persons'
includes any person suffering from a permanent or chronic
physical or mental impairment which substantially limits one or
more major life activities, such as caring for one's self,
performing manual tasks, walking, seeing, hearing, speaking,
breathing, learning or working."
Heading 9817, HTSUSA, establishes a two-part test: (1) the
articles must be for the use or benefit of the blind or other
physically or mentally handicapped, and (2) the articles must be
specially designed or adapted for the use or benefit of these
handicapped individuals.
The operational mechanism for the Telex TBC meets the above
test. This mechanism is intended and designed to be used by the
blind and the mentally and physically handicapped. The five
principal control buttons are oversized and have raised braille
type symbols by which they can be identified soley by touch. In
addition, the control buttons are color-coded to facilitate
instruction to mentally handicapped persons on the use of the TBC
by an association method. For example, those who use the machine
would be taught that the red key means "stop", while the green
key means "start".
Moreover, there is a variable speed control feature that
allows for the reduction of speed without distortion of the
cassette tape's content. A two hour cassette can be played out
over a 6 to 8 hour period. This feature will benefit one who is
mentally handicapped. The Telex TBC is not sold through ordinary
distribution channels. The mechanisms once inserted into their
outer casing are to be delivered to the Library of Congress,
which will lend them to blind and physically handicapped persons.
Finally, before the operational mechanism can be classified
in Heading 9817, HTSUSA, we must decide if GRI 2(a) has been
satisfied. GRI 2(a) states the following:
(a) Any reference in a heading to an article shall be
taken to include a reference to that article
incomplete or unfinished, provided that, as
entered, the incomplete or unfinished article has
the essential character of the complete or
finished article. It shall also include a
reference to that article complete or finished
entered unassembled or disassembled.
It is our position, based on the above information, that the
operational mechanism has the essential character of the
completed Telex TBC. The only thing that must be done in the
United States is the placing of the plastic outer shell on the
mechanism. The mechanism performs all the functions it is
intended to perform on importation. Therefore, since the present
information satisfies us that the subject operational mechanism
is specially designed or adapted for use by blind and handicapped
persons and it has the essential character of the finished Telex
TBC, it is classifiable in Heading 9817, HTSUSA.
HOLDING:
The instant operational mechanism has several special
features. The keys of the mechanism are color-coded, oversized
and have raised braille type symbols. The mechanism also has
tone-indexing and variable speed features. In addition, it is
the importer's stated intent that this product will be sold
exclusively to the Library of Congress and its outer casing will
have a seal bearing the following legend-"LIBRARY OF CONGRESS-
National Library Service for the Blind and Physically
Handicapped". These features taken together lead us to the
conclusion that the Telex TBC is classifiable in subheading
9817.00.96, HTSUSA, which provides for articles specially
designed or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons, other. It is
entitled to entry free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division