CLA-2-84:OT:RR:NC:N2:212
Eduardo Jauregui
IRISBOND Crowdbonding S.L.
Avenida de Tolosa 75, planta 2
San Sebastian - Donostia 20018
Spain
RE: The tariff classification of an eye-tracking tablet from Spain
Dear Mr. Jauregui:
In your letter dated April 2, 2026, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Oskol 2, which is further described as an
Augmentative and Alternative Communication (AAC) system. The subject device is comprised of an iPad
tablet PC within a case that incorporates the proprietary IRISBOND eye-tracking device. On the rear of the
device is a specialized mounting plate and external battery. The iPad is loaded with specific software that
makes it compatible with the eye-tracking device, however, this software does not preclude the addition of
various applications and software available from the Apple store.
The subject device is meant to be used by individuals with significant physical disabilities making normal
interaction with a device impossible. The eye-tracking device allows the user to use their eyes to navigate the
screen of the tablet. Furthermore, the device incorporates speech-generation capabilities.
In your request, you suggest that the correct primary classification for the device should be 8471.41.0150,
Harmonized Tariff Schedule of the United States (HTSUS). Though the device incorporates additional
equipment not typically seen on a tablet PC, we find that these additions do not extend the device beyond the
scope of an Automatic Data Processing (ADP) Machine. Based upon the information provided, the device is
freely programmable by the end user. As such, we agree with the proposed classification.
The applicable subheading for the Oskol 2 will be 8471.41.0150, HTSUS, which provides for “Automatic
data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the
same housing at least a central processing unit and an input and output unit, whether or not combined:
Other.” The general rate of duty will be Free.
In your request, you further suggest that the subject device should be granted treatment under the secondary
classification 9817.00.96, HTSUS, which applies to articles and parts and accessories 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; and, (5) whether the condition of the articles at the time of importation indicates that
these articles are for the handicapped.
Based upon the information provided, the Oskol 2 would satisfy the five factors set forth above as it is clearly
used by those suffering from significant physical and motor disabilities. Any use by those individuals without
disability would be negligible at best. As such, the Oskol 2 would be eligible for secondary classification
under 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 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 Luke LePage at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division