The tariff classification of talking calculators from Taiwan

NY 875450 June 19, 1992 CLA-2-84:S:N:N1:110 876450 CATEGORY: Classification TARIFF NO.: 8470.10.0060; 9817.0096 Mr. Richard J. Ryan Technology for Independence Inc. 529 Main Street Boston, MA 02129 RE: The tariff classification of talking calculators from Taiwan Dear Mr. Ryan: In your letter dated June 7, 1992, you requested a tariff classification ruling. The merchandise under consideration involves four models of talking calculators that are also equipped with an earphone. Model numbers UT 6638, UT 6636, UT 6637, and UT 6648 are all battery-operated machines, that incorporate LCD displays, and audio capability. Three of the models also have built-in alarm functions, and all of the models have volume adjustable control devices. These four models of calculators are designed primarily for use by the blind and visually handicapped. When depressing the calculator keys, the user will hear the audio version of the different keys that are used. The earphone allows the visually handicapped student to use the calculator in classroom settings without disrupting the work of other students. The dimensions of these four models ranges from 210mm x 155mm to the smallest size of 129mm x 85mm. The applicable subheading for the four models of talking calculators will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other electronic calculators capable of operation without an external source of power. The rate of duty will be 3.7 percent ad valorem These talking calculators are eligible for a free rate of duty as articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons in subheading 9817.0096. All applicable entry requirements must be met including the filing of Form ITA-362P. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport