The tariff classification of Vibrasound Alarm Clock Model VSC12 from China

NY D89888 April 6, 1999 CLA-2-91:RR:NC:MM:114 D89888 CATEGORY: Classification TARIFF NO.: 9105.11.40, 9817.00.96 Mr. Brian Hewitt Global Assistive Devices, Inc. 4950 North Dixie Highway Suite 121 Fort Lauderdale, Florida 33334-3947 RE: The tariff classification of Vibrasound Alarm Clock Model VSC12 from China Dear Mr. Hewitt: In your letter dated March 17, 1999, you requested a tariff classification ruling on the Vibrasound Alarm Clock Model VSC12 from China. Descriptive literature for the alarm clock was furnished with your letter for review. The literature submitted with the request describes the Vibrasound Clock Model VSC12 as a digital extra loud alarm clock with opto-electronic display. The clock features variable tone (high to low frequency), variable volume (very loud to no audible), snooze control and a 50-60 Hz switch for travel abroad. The clock has a battery backup power system which would allow it to maintain the correct time in the event of a power failure. The Vibrasound Alarm Clock has a selectable wake-up feature and an individual can wake to an audible alarm, vibration or both. The VSC12 has an auxiliary jack for a bedshaker that is not included. The applicable subheading for the Vibrasound Alarm Clock Model VSC12 will be 9105.11.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; alarm clocks; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent ad valorem on the battery. We note that your firm, Global Assistive Devices, Inc., was characterized as a manufacturer and distributor of devices for the deaf and hearing impaired in HRL 556135, dated September 10, 1991. We agree with your secondary classification of the Vibrasound Alarm Clock Model VSC12 in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division