CLA-2 CO:R:C:S 557948 DEC
Mr. John M. Peterson
Eighty Broad Street
Suite 3400
New York, New York 10004
RE: Eligibility of scanner/voice synthesizer reading machine for
duty-free treatment as articles for the handicapped under
the
Nairobi Protocol; "The Reading Edge"; HRL 088503
Dear Mr. Peterson:
This is in response to your letter dated February 28, 1994,
in which you seek a ruling with respect to the eligibility of a
scanner/voice synthesizer reading machine for duty-free treatment
under the Nairobi Protocol.
FACTS:
The item scanner/voice synthesizer reading machine under
consideration ("The Reading Edge") contains a fully integrated
reading machine which combines a bookedge scanner, character
recognition software, synthetic speech reproduction capability,
and a customized keypad. The unit is packed in a briefcase-sized
case. The Reading Edge is designed to allow blind or visually
impaired persons to enjoy written materials without needing the
assistance of another person to read the materials aloud to them.
Literature describing The Reading Edge has been submitted.
It details The Reading Edge's specially designed scanner which
allows The Reading Edge to scan the pages of books, the
proprietary software which allows the product to read and
translate printed or typeset documents, and the unit's voice
synthesizer which produces nine different reading voices at
various reading speeds. It can read French, German, Italian,
Norwegian, Spanish or Swedish.
ISSUE:
Whether the scanner/voice synthesizer reading machine is
eligible for duty-free treatment pursuant to the Nairobi
Protocol.
LAW AND ANALYSIS:
The Nairobi Protocol to the Agreement on the Importation of
Educational, Scientific, and Cultural Materials Act of 1982,
established the duty-free treatment for certain articles for the
handicapped. Presidential Proclamation 5978 and section 1121 of
the Omnibus Trade and Competitive Act of 1988, provided for the
implementation of the Nairobi Protocol into subheadings
9817.00.92, 9817.00.94, and 9817.00.96, Harmonized Tariff
Schedule of the United States ("HTSUS"). These tariff provisions
specifically provide that "[a]rticles 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.
United States Note 4(a), subchapter XVII, Chapter 98, HTSUS,
("Note 4(a)"), provides 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."
In Headquarters Ruling Letter 088503, dated May 3, 1991,
Customs determined that a speech synthesizer was properly
classified under subheading 9817.00.96. That machine converted
data that was typed on a keyboard into a synthesized voice which
enabled the deaf user to communicate. Similarly, The Reading
Edge takes scanned data and processes it through its character
recognition software and produces a synthetic voice to allow the
blind or visually impaired to enjoy written materials without the
assistance of others.
For The Reading Edge to be eligible for duty-free treatment,
it must be determined that it is "specially designed or adapted
for the use or benefit of the blind or other physically or
mentally handicapped." Although the article will be used by the
visually impaired as well as the blind, there is no question that
visually impaired persons are physically handicapped as defined
in Chapter 98, Subchapter XVII, Note 4(a). The Reading Edge,
therefore, will be allowed to enter free of duty under subheading
9817.00.96.
HOLDING:
The Reading Edge scanner/voice synthesizer reading machine
is specifically designed or adapted for the handicapped.
Therefore, it is eligible for duty-free treatment under
subheading 9817.00.96, HTSUS.
Sincerely,
John Durant
Director, Commercial Rulings Division