CLA-2-95:OT:RR:NC:N3:356
Timothy Murphy
Airdrop Gaming LLC
733 Windridge Court
Zeeland, MI 49464
RE: The tariff classification of the Audio Radar gaming accessory from Vietnam
Dear Mr. Murphy:
In your letter dated November 26, 2025, you requested a tariff classification ruling on the Audio Radar
gaming accessory. Photographs of the item and supporting information were submitted with your inquiry.
You state that Audio Radar assists deaf and hard-of-hearing video game players by converting directional
game audio into visual signals. A central control unit connects to a personal computer or game console via
HDMI and/or audio pass-through, and seven LED light bars are mounted to the perimeter of a television or
gaming monitor. When the game produces sound (e.g., footsteps, explosions, etc.), the control unit activates
the LEDs on the corresponding screen location. Deaf and hard-of-hearing individuals can thus visually
perceive sounds that are essential to game play.
Note 3 to Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS) states, in relevant part:
“[p]arts and accessories which are suitable for use solely or principally with articles of this chapter are to be
classified with those articles.”
Accordingly, the applicable subheading for Audio Radar will be 9504.50.0000, HTSUS, which provides for
“Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and
machines, other than those of subheading 9504.30, and parts and accessories thereof.” The column one,
general rate of duty will be Free.
You have also requested a secondary classification of this item under 9817.00.96, HTSUS, as articles for the
handicapped.
The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials
Act of 1982 established the duty-free treatment of certain articles for the handicapped. Presidential
Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988 provided for
the implementation of the Nairobi Protocol in subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS.
These tariff provisions specifically state 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. U.S. Note
4(a), Subchapter XVII, Chapter 98, HTSUS, states 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 Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308
(Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extent
greater than in other cases or towards others” and “designed” means something that is “done, performed, or
made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We
must first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then,
whether “those persons [are] physically handicapped .” Sigvaris, 899 F.3d at 1314. The Court of Appeals
for the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially designed,” the
merchandise “must be intended for the use or benefit of a specific class of persons to an extent greater than
for the use or benefit of others” and adopted the five factors used by U.S. Customs and Border Protection
(CBP): (1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by
properties of the design, form, and the corresponding use specific to this unique design, from articles useful
to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability
of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the
general public and any use thereof by the general public is so improbable that it would be fugitive; (3)
whether articles are imported by manufacturers or distributors recognized or proven to be involved in this
class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve
handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates
that these articles are for the handicapped.
Although you state that Audio Radar is specially designed for deaf and hard-of-hearing individuals, research
in this office has revealed that it is clearly marketed as also having value for persons with non-compromised
hearing ability. Specifically, the company’s website states: “For hearing gamers, it sharpens awareness and
reaction speed to the next level,” and further that it is “perfect for gamers of all abilities.” Online reviews of
the item confirm this use. Therefore, regarding the first, second, and fifth factors, we find that Audio Radar
is not easily distinguishable from articles useful to non-handicapped individuals; that it is marketed for
widespread use such that use by members of the general public would not be fugitive; and that its condition
at time of importation does not indicate that it is for the handicapped. Further, with respect to the third and
fifth factors, we find no evidence that the item will be imported by a manufacturer or distributor recognized
as being involved in articles for the handicapped, nor that the item is sold in specialty stores that serve
handicapped individuals.
For these reasons, it is our position that Audio Radar is ineligible for duty-free treatment under subheading
9817.00.96, HTSUS.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Maryaliec Nowak at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division