Ms. Natalie Baron
International Marketing Department
Times Corporation Ltd
Takatsukasa 1-6-11, Takarazuka-City
Hyogo, 665-0051, Japan
RE: The tariff classification of a video magnifier from Japan.
Dear Ms. Baron:
In your letter dated August 1, 2003 you requested a tariff classification ruling.
The item in question is denoted as the Assist Vision Slider model number AV-300. This device is a video magnifier designed to assist the visually impaired in reading printed materials such a newspapers and books.
The unit is comprised of a color CMOS Area Sensor Camera, which captures live images in real time and a 6.4” TFT LCD Video Monitor. The camera is specially designed for use with this unit. The unit is designed to magnify a reading subject and project this image onto the monitor. Each device is of equal importance for the correct functioning of the unit. Based upon this factor the unit will be classified in accordance with GRI 3c, the item that appears last in the tariff.
The applicable subheading for the Assist Vision Slider, model AV 300, will be 8528.21.6501, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors; Video monitors: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be free.
Your AV 300 includes a monitor. Since it is designed to greatly magnify only flat surfaces such as newsprint and photographs, it would be of significant use to watchmakers, surgeons, or most others who are sighted, but need extremely high magnification to perform tasks on or to inspect small objects. Those who have vision correctable by spectacles, etc, would find little need for such an elaborate device: those whose vision is not correctable are most likely legally blind. Your item is similar to the one described in New York Ruling J82325, dated March 31, 2003. On that basis, we agree that a secondary classification will apply for the AV 300 in HTS 9817.00.94, as specially designed or adapted for the exclusive use or benefit of the permanently or chronically blind, free of duty and user fees (if any) if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.
If you have any questions regarding the classification in 9817.00.94 of this item contact National Import Specialist Jim Sheridan at 646-733-3012.
Robert B. Swierupski