CLA-2 CO:R:C:M 951004
District Director
United States Customs Service
Suite 501
55 East Monroe Street
Chicago, IL 60603-5790
RE: Protest No. 3901-89-001669; heading 8517; telephones;
subheading 9817.00.96; articles specially designed or
adapted for the use or benefit of the blind or other
physically or mentally handicapped persons
Dear District Director:
This is in response to the request for Further Review of
Protest No. 3901-89-001669, dated December 14, 1989, regarding
the eligibility for duty-free treatment under subheading
9817.00.96, Harmonized Tariff Schedule of the United States
(HTSUS), of "Tel-Ease" telephones. A sample was submitted for
our examination.
FACTS:
The article at issue is the "Tel-Ease" telephone, model No.
100501. The submitted telephone has ash colored jumbo size
buttons that have large grey colored numbers and letter. It
has tone and volume adjustment controls, a flashing light and an
automatic redial button. It has a ten number memory and colored
emergency designators. The "Tel-Ease" has an amplified receiver
that can increase incoming volume up to 20 db and it has an
amplified ringer that has 90 db output in the high position. The
importer states that the "Tel-Ease" is hearing aid compatible,
meaning that nothing in the telephone will blow a user's hearing
aid.
Your office liquidated the "Tel-Ease" telephone in
subheading 8517.10.00, HTSUS, which provides for telephone sets,
single lines, other with special features (such as memory,
redial, autodial, speaker and the like) other.
The importer contends that the "Tel-Ease" telephone is an
article or device specially designed or adapted for the
handicapped person, specifically for those with sight and/or
hearing impairments, in subheading 9817.00.96, HTSUS, and is
therefore, entitled to entry free of duty.
According to the importer, the "Tel-Ease" telephones are
sold to telephone companies, state agencies and to distributors
who sell to hearing audiologists. The importer states in his
submission that this phone has been selected as a
"Telecommunications Device for the Hearing Impaired" by the State
Council for the Hearing Impaired in one of the southern states.
In addition, the importer states that the Special Services
Department of a Regional Bell Operating Company has selected this
phone as one to be offered to their special needs people.
ISSUE:
Is the "Tel-Ease" telephone classified in subheading
8517.10.00, HTSUS, which provides for telephone sets, single
lines, other with special features (such as memory, redial,
autodial, speaker and the like) other, or in subheading
9817.00.96, HTSUS, which provides for articles specially designed
or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons, other.
LAW AND ANALYSIS:
Subheading 9817.00.96, HTSUS, provides that articles
specially designed or adapted for the use or benefit of the blind
or other physically or mentally handicapped persons are eligible
for duty free treatment. U.S. Note 4(a) to subchapter XVII,
Chapter 98, HTSUS, states that:
For purposes of subheadings 9817.00.92, 9817.00.94 and
9817.00.96, 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.
The importer contends that the "Tel-Ease" telephone has three
distinct features that qualify it as an article designed or
adapted for handicapped persons, specifically those with either
sight and/or hearing impairments. First, the jumbo sized buttons
with large numbers help the sight impaired. The numbers are also
available in large contrasting colors designed in response to
information received from the Association for the Blind.
Second, the "Tel-Ease" was the first telephone introduced into
the marketplace with a built in amplified receiver for the Third,
the "Tel-Ease" includes a loud electronic ringer that has a lower
tone than most phones. The importer also emphasizes the presence
of the ring indicator light, the automatic redial, the ten number
memory and the emergency indicators.
The legislative history of subheading 9817.00.96, HTSUS,
discusses the concern of Congress that the design, modification
or adaption of an article must be significant, so as to clearly
render the article for use by handicapped persons. (Senate report
(Finance Committee) No. 97-564, Sept. 21, 1989). It is our
position that the degree of additional features for the benefit
of the handicapped in the phone under consideration is minimal
and is, therefore, insufficiently significant to alter the basic
character of a conventional phone. For example, while the large
numbers on the dial buttons would certainly help anyone, visually
impaired or not, they intrinsically constitute an attractive
design feature that would appeal to many people who are not
visually impaired. The telephones are also not marketed and sold
just to the hearing and sight impaired but are available to the
general public. Tone and volume control, speed dial, flashing
light, and number memory, are all features that are increasingly
found in standard telephones sold to the general public.
Thus, while the "Tel-Ease" telephone maybe of benefit to the
sight and hearing impaired, we do not believe it is the type of
equipment which can be said to be specially designed or adapted
for handicapped people. Therefore, the "Tel-Ease" telephones,
are classified in subheading 8517.10.70, HTSUS, and are not
eligible for duty free treatment in subheading 9817.00.96, HTSUS.
HOLDING:
The protest should be denied in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division