CLA-2-84:S:N:N1:110 876450
Mr. Richard J. Ryan
Technology for Independence Inc.
529 Main Street
Boston, MA 02129
RE: The tariff classification of talking calculators from Taiwan
Dear Mr. Ryan:
In your letter dated June 7, 1992, you requested a tariff
classification ruling.
The merchandise under consideration involves four models of
talking calculators that are also equipped with an earphone.
Model numbers UT 6638, UT 6636, UT 6637, and UT 6648 are all
battery-operated machines, that incorporate LCD displays, and
audio capability. Three of the models also have built-in alarm
functions, and all of the models have volume adjustable control
devices.
These four models of calculators are designed primarily for
use by the blind and visually handicapped. When depressing the
calculator keys, the user will hear the audio version of the
different keys that are used. The earphone allows the visually
handicapped student to use the calculator in classroom settings
without disrupting the work of other students. The dimensions of
these four models ranges from 210mm x 155mm to the smallest size
of 129mm x 85mm.
The applicable subheading for the four models of talking
calculators will be 8470.10.0060, Harmonized Tariff Schedule of
the United States (HTS), which provides for other electronic
calculators capable of operation without an external source of
power. The rate of duty will be 3.7 percent ad valorem
These talking calculators are eligible for a free rate of
duty as articles specially designed or adapted for the use or
benefit of the blind or other physically or mentally handicapped
persons in subheading 9817.0096. All applicable entry
requirements must be met including the filing of Form ITA-362P.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport