CLA-2-91:OT:RR:NC:N1:113
Mr. Harry Gibbens, Jr. The DEAFWORKS Company
P.O. Box 1265 Provo, UT 84603-1265
RE: The tariff classification of alarm clocks made in China
Dear Mr. Gibbens:
In your letter dated May 28, 2019 you requested a tariff classification ruling on alarm clocks. Samples of the subject clocks were submitted for our review and will be returned as you requested.
The articles under consideration are identified in your letter as Futuristic Alarm Clocks, model numbers ALM200B (Black) and ALM200W (White). Each subject clock is a digital alarm clock with an opto-electronic display that exhibits the hour, minute, AM/PM indicator and snooze button. The Futuristic Alarm Clock features a dimmable clock display, dimmable light emitting diode (LED) flasher, dual alarms, dual AC outlets and dual USB Charging Ports.
The applicable subheading for the Futuristic Alarm Clocks, model numbers ALM200B and ALM200W, will be 9105.11.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks: alarm clocks: electrically operated: with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
In your submission you requested consideration of a secondary classification for the Futuristic Alarm Clocks under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as including “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.”
You stated in your letter that “The clocks are specifically designed for use by physically disabled persons.” The significant electronic/physical features on the Futuristic Alarm Clocks include blinking lights and no audible noises. The outlets (flashing and steady) are for either a lamp or bed shaker vibrator. We note that these features are not normally found on a typical alarm clock. You indicated that “The clocks are exclusively for the deaf and hard-of-hearing. The market for the clocks will be served solely to the deaf and hard-of-hearing community.”
Based on the information provided, it is the opinion of this office that the Futuristic Alarm Clocks are specifically designed for use by the hearing impaired. The clocks are designed to wake up a person by use of an audible alarm. Should the sleeper not be able to hear the audible noise, the blinking lights may be used. In cases where the blinking lights are insufficient to wake the sleeper, the bed shaker may be added to the alarm clock to vibrate the bed or pillow. These additional features are not normally found on a typical alarm clock and are intended for use by individuals who suffer from hearing impairment which substantially limits one or more major life activities which include caring for one's self and hearing. In our view, the Futuristic Alarm Clock satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, we agree that a secondary classification would apply to the Futuristic Alarm Clocks under 9817.00.96, HTSUS, and will be free of duty and the Merchandise Processing Fee (MPF) upon importation into the United States.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Ann [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division