CLA-2-85:OT:RR:NC:N2:209
Jamal Ayache
Serene Group, Inc.
3401 E University Dr., Suite 206
Denton, TX 76208
RE: The tariff classification of four assistive telecommunication devices from China
Dear Mr. Ayache:
In your letter dated January 29, 2026, you requested a tariff classification ruling.
This request covers four (4) distinct models of assistive telecommunication devices designed to compensate
for sensorineural hearing loss.
The first item concerned is referred to as the HD-40P Amplified Telephone. This device is a corded
telephone with a 26dB+ gain, tone control, and a cognitive photo-memory dialing for users with dementia. It
is stated that this telephone is engineered strictly for individuals with moderate-to-severe sensorineural
hearing loss and dementia. As such it has been modified to incorporate the following:
Photo Memory keys for users with dementia.
Large keypads for visually impaired.
Tone control to boost low or high frequency speech consonants.
Speech amplification button and Volume control to increase volume by 26dB+
The second item concerned is referred to as the UA-30 Handset Amplifier. This device is an add-on amplifier
(30dB+) that connects to a standard telephone handset. It is used to boost the received audio volume for a
hard of hearing user. It is stated that this is a specialized amplifier designed to strap on to a telephone
handset. It utilizes an internal microphone to pick up the handset audio and then amplifies that audio and
directs it out through its internal speaker. It incorporates the following:
Strap to attach to existing phone handset.
Volume control.
Pinhole for microphone to pickup phone handset audio.
High-Gain amplifier PCB 30dB+.
Speaker.
The third item concerned is referred to as the UA-50/UA-45 Universal Inline Amplifier. This device is a
high-output (45dB+) signal booster that connects between a telephone base and handset. It is a high-power
universal inline amplifier designed to provide maximum signal boost for individuals with severe hearing loss.
This amplification device incorporates the following:
Amplification boost up to 45dB+.
Amplification without boost is 30dB+.
Tone control to boost low or high frequency speech consonants.
Ports to connect the amplifier to the phone and handset.
Power supply input.
Headset compatibility switch to adapt to various institutional telephone systems.
The fourth item concerned is referred to as the SA-40 Cellphone Amplifier. This device is a Bluetooth
telephone type handset that wirelessly connects to the user’s cellular telephone. It is used to amplify (40dB+)
the audio which is output via its internal speaker. It is stated to be a spe cialized portable amplifier that pairs
via Bluetooth to a mobile phone to provide amplified audio for the hard-of-hearing. It functions as a
high-output "handset" or speakerphone for mobile calls. It additionally has T-Coil compatibility to connect
directly to T-Coil enabled hearing aids. This device incorporates the following:
Speaker Talk button (pickup call).
Mute button.
Mode selector to select between Handset (HS), T-Coil (T), Speaker (SPKR).
On/Off switch.
Volume buttons.
Tone control to select between Lo, Mid, and High Speech frequency.
USB-C charging port.
External headset connection.
T-Coil signal receiver.
In your request, you suggest that the correct classification for the UA-30 Handset Amplifier and the SA-40
Cellphone Amplifier should be in subheading 8518.40.2000, HTSUS, which provides for “…audio-frequency
electric amplifiers….”. We disagree. The UA-30 Handset Amplifier and the SA-40 Cellphone Amplifier are
not solely audio frequency electric amplifiers, they also incorporate microphones and speakers. They are an
amplified loudspeaker assembly. The explanatory notes to heading 8518, HTSUS, explain that loudspeakers
may incorporate digital to analogue converters, matching transformers and amplifiers. As such, these
products would not be classified as if they only consisted of an audio-frequency electric amplifier.
Subheading 8518.40.2000, HTSUS would not be applicable for these products.
The applicable subheading for the HD-40P Amplified Telephone will be 8517.18.0050, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Telephone sets, including smartphones and
other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or
reception of voice, images or other data, including apparatus for communication in a wired or wireless
network (such as a local or wide area network), other than transmission or reception apparatus of heading
8443, 8525, 8527 or 8528; parts thereof: Telephone sets, including smartphones and other telephones for
cellular networks or for other wireless networks: Other: Other.” The general rate of duty will be Free.
The applicable subheading for the UA-30 Handset Amplifier and the SA-40 Cellphone Amplifier will be
8518.21.0000, HTSUS, which provides for “Microphones and stands therefor; loudspeakers, whether or not
mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and
sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric
sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Single
loudspeakers, mounted in their enclosures.” The general rate of duty will be Free.
The applicable subheading for the UA-50/UA-45 Universal Inline Amplifier will be 8518.40.2000, HTSUS,
which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their
enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a
microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets;
parts thereof: Audio-frequency electric amplifiers: Other.” The general rate of duty will be Free.
In your submission for all four items concerned, you requested consideration of a secondary classification
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.
Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles . . . Other.” 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.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles,
dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic
articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.
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.
5. Whether the condition of the articles at the time of importation indicates that these articles are for the
handicapped.
Regarding the HD-40P Amplified Telephone, CBP considered similar telephones in HQ 950772 and HQ
951004. In both instances the request for use of the special provision under subheading 9817.00.96, HTSUS,
was denied. CBP explained that the degree of additional features for the benefit of the handicapped was
minimal, as they failed to alter the basic character of a conventional phone. It is CBP’s opinion that the H
D-40P Amplified Telephone is similar in use and functions to those telephones in the aforementioned rulings
of HQ 950772 and HQ 951004. Any recent advancements still do not alter the basic character of a
conventional telephone. Based on the information supplied, the HD-40P Amplified Telephone does not
satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification
in subheading 9817.00.96, HTSUS, will not apply.
Regarding the UA-30 Handset Amplifier and the UA-50/UA-45 Universal Inline Amplifier, it is CBP’s
opinion that these devices lack any degree of additional features that lend or limit their use to handicapped
individuals. They are not sold in specialty stores that cater to the handicapped, they are sold to the general
public. They do not have tone/audio controls that would allow an audiologist to set the parameters of specific
frequencies to compensate for an individual’s specific hearing loss (see HQ 558684). Based on the
information supplied, UA-30 Handset Amplifier and the UA-50/UA-45 Universal Inline Amplifier, do not
satisfy the 5 factors set out by CBP. As a result, it is the opinion of this office that a secondary classification
in subheading 9817.00.96, HTSUS, will not apply.
Regarding the SA-40 Cellphone Amplifier, while this device does incorporate a T-Coil module which allows
it to transmit directly to a T-Coil enabled hearing aid, it also functions without the use of the T-Coil. This
device is marketed for use to any individual with low to moderate hearing loss. It is not sold in specialty
stores that cater to the handicapped, it is sold to the general public. This device does not have the degree of
tone/audio controls that would allow an audiologist to set the parameters of specific frequencies to
compensate for an individual’s specific hearing loss. Based on the information supplied it is the opinion of
this office that a secondary classification in subheading 9817.00.96, HTSUS, will not apply.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Steven Pollichino at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division