CLA-2 CO:R:C:M 952347 NLP
Mr. Richard J. Ryan
Technology for Independence
529 Main Street
Boston, MA 02129
RE: Talking calculators; modification of NYRL 875450; articles specially designed or adapted for the use or benefit of the blind or physically or mentally handicapped; subheadings 9817.00.92(EN), 9817.00.94(EN) and 9817.00.96(EN); Section XXII, Chapter 98, Subchapter XVII, U.S. Note 4(a); HRL 951433
Dear Mr. Ryan:
On June 18, 1992, Customs issued New York Ruling Letter (NYRL) 875450, dated June 18, 1992, in response to your letter dated June 7, 1992. NYRL 875450 dealt with the classification of talking calculators under the Harmonized Tariff Schedule of the United States (HTSUS). The following ruling is a modification of NYRL 875450.
FACTS:
NYRL 875450 dealt with the classification of four models of talking calculators equipped with earphones. Model numbers UT 6638, UT 6636, UT 6637 and UT 6648 are battery operated machines that incorporate LCD displays and have audio capability. When depressing the calculator keys, the user will hear the audio version of the different keys that are used. The user will also hear the audio version of the results of their calculations. The audio result is given out both by unit or digit. In all models the audio result is repeatable and the speed is adjustable. All of the models have adjustable volume control devices.
Models UT 6636, UT 6637 and UT 6648 have built-in alarm functions. The first two models can provide audio time reports and they also have date displays.
NYRL 875450 held that the calculators were classified in subheading 8470.10.0060(EN), HTSUS, which provides for "[c]alculating machines;...[e]lectronic calculators capable of operation without an external source of power...other." Moreover, this ruling stated that
the calculators were eligibie for a free rate of duty under subheading 9817.00.96(EN), HTSUS, which provides for "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: [o]ther."
ISSUE:
Are the talking calculators specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons? Are the calculators types of articles that are exclusively for the use or benefit of the blind?
LAW AND ANALYSIS:
The duty-free treatment of articles for the blind and handicapped is found in Heading 9817, HTSUS, which provides for "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons". U.S. Note 4(a) to 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.
Therefore, for the talking calculators to be eligible for duty free treatment, they must be considered "specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped." Specifically, the calculators must be classifiable within one of the following subheadings:
Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons:
Articles for the blind:
9817.00.92(EN)Books, music and pamphlets, in raised print, used exclusively by or for them......
9817.00.94(EN)Braille tablets, cubarithms, and special apparatus, machines, presses, and types for their use or benefit exclusively...
Headquarters Ruling Letter (HRL) 951433, dated May 29, 1992, dealt with the classification of a talking alarm clock. Whenever the top lever was depressed, the clock audibly announced the hours and minutes. It could also be programmed to announce the time every hour. The controls and a large LED time readout were located at the base of the clock. Literature provided by the importer stated that the clock was produced to assist
the visually impaired. In determining that the clock was not classified in subheading 9817.00.94(EN), HTSUS, Customs looked to the fact that the clock's features were as useful to the general public as they were to the visually impaired. Therefore, we held that it was not specially designed for the handicapped and it was not of a type exclusively for the use or benefit of the blind.
It is our position that the talking calculators are not specially designed for the handicapped, nor can they be considered types of articles that are exclusively for the use or benefit of the blind. The calculators are equipped with features that are routinely found in calculators intended for use by the general public. For example, each calculator has a LCD digital read out. The LCD read out would be of no use to a blind person and its inclusion in the calculator makes it useful to the general public as a calculating device.
Moreover, while model UT 6638, the desk top calculator, has large numbers, many desk top calculators have larger numbers than palm sized calculators. These numbers are not abnormally large as to suggest that they are designed for the visually impaired. In addition, while the calculators have audio capability, this function can be turned off by adjusting the volume control switch and the calculator is still functional.
Furthermore, neither the packaging of the calculators or their accompanying instructions suggest that they are articles specially designed or adapted for the blind. The instructions on the inside flap of the box are not in braille and they appear to be basic instructions on using the calculators' various features. There is nothing in the instructions or the packaging to indicate that the calculators are to be used by a blind person. Therefore, while the calculators have features that are attractive for the blind and visually impaired, given the LCD digital read out, the ability to turn off the audio capability, the lack of braille instructions and the packaging, these calculators cannot be considered articles that are exclusively used for the blind. Thus, they are not considered "specially designed or adapted" for the use or benefit of the blind and they would not be classified in either subheading 9817.00.92(EN), HTSUS, or subheading 9817.00.94(EN), HTSUS.
HOLDING:
The talking calculators are classified in subheading 8470.10.00(EN), HTSUS, and they are dutiable at the rate of 3.7% ad valorem. The talking calculators are not eligible for a free rate of duty under subheading 9817.00.96(EN), HTSUS.
This ruling should be considered a modification of NYRL 875450 pursuant to 19 CFR 177.9(d)(1). It will not be applied retroactively to NYRL 875450 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of the merchandise under that ruling. However, for purposes of future transactions in merchandise of this type, NYRL 875450 will not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division