CLA-2-85:OT:RR:NC:N2:208
Ms. Emily Vartanian
Library of Congress
101 Independence Ave S.E.
Washington, DC 20540
RE: The tariff classification of solid-state non-volatile storage cartridges from China
Dear Ms. Vartanian:
In your letter dated July 2, 2019, you requested a tariff classification ruling.
The merchandise under consideration is USB flash memory cartridges that can only be played on the National Library for the Blind and Physically Handicapped ("NLS") audiobooks. The subject flash memory cartridges are solid-state non-volatile storage devices with a connecting socket, comprising in the same housing one or more flash memories in the form of integrated circuits mounted on a printed circuit board. Moreover, the subject non-volatile solid-state storage cartridges can store and transmit data.
The applicable subheading for the subject solid-state non-volatile storage cartridges will be 8523.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Semiconductor media: Solid-state non-volatile storage devices. The rate of duty will be free.
In your submission, you request consideration of a secondary classification for the subject flash memory cartridge under 9817.00.94, HTSUS, which applies to as articles specially designed or adapted for the use or benefit of the blind. 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 state that the subject flash memory cartridges are specially designed to work exclusively with NLS audiobooks. Based on the information you provided, the shape of the cartridge is designed exclusively for use in the NLS talking book player. The player provides audio feedback for all patron actions, plays books encrypted for the NLS program, and has buttons specifically designed for the use of blind patrons. Additionally, the cartridge design incorporates tactile features (a finger hole and front bevel) that assists the blind and physically disabled in orientating the cartridge and ensures that it can be inserted into the player in the correct orientation.
On the basis that this item is designed for use by the visually impaired a secondary classification will apply for this item in subheading 9817.00.94, HTSUS, as specially designed or adapted for the use or benefit of the blind. The rate of duty is free.
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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division