CLA-2-84:S:N:N1:110 872612
Mr. Ken Hashimoto
Expeditors International
P.O. Box 2568
578 Eccles Avenue
South San Francisco, CA 94080
RE: The tariff classification of a computer keyboard from either
Hong Kong or Taiwan.
Dear Mr. Hashimoto:
In your letter dated March 11, 1992, on behalf of Unicorn
Engineering, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a smart
membrane type keyboard that includes seven specific overlays and
is compatible with Macintosh, Apple II, IBM, and compatible
computers. This keyboard is ideally suitable for people with
physical and visual disabilities who need larger keys and less
complex keyboards.
This smart keyboard plugs directly into the keyboard port of
the computer. The keyboard reads a bar code on the back of the
specific overlay that is placed on the face of the keyboard and
automatically adjusts. The overlays include such selections as
Alphabet, Alphabet and Numbers, Arrows, Numbers, QWERTY, etc.
Although this keyboard accommodates people with disabilities, it
could also be used in schools and businesses. This keyboard
requires no external interfaces, and runs any piece of software
that can be run from the standard keyboard.
The applicable subheading for the smart keyboard will be
8471.92.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other input or output units, such as
keyboards. The rate of duty will be free.
This smart keyboard would also appear to be eligible 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.
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