The tariff classification of a "Vibes Bed Shaker" from China

NY D89890 April 9, 1999 CLA-2-85:RR:NC:1:112 D89890 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 9817.00.96 Mr. Brian Hewitt Global Assistive Devices, Inc. 4950 North Dixie Highway Fort Lauderdale, FL 3334-3947 RE: The tariff classification of a “Vibes Bed Shaker” from China Dear Mr. Hewitt: In your letter dated March 17, 1999 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the “Vibes Bed Shaker” identified as model VSS 12, is an electrical device that is used under a pillow or mattress to assist in awakening individuals with hearing impairments. In operation, it is connected to a clock and emits strong vibrations when the clock’s alarm is activated. The applicable subheading for the “Vibes Bed Shaker”, model VSS 12, will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. Although the descriptive literature implies that this item may be used by other than the hearing impaired, similar merchandise was considered by our Headquarters office in HQ 087625 and was determined to be of the type designed for use by the handicapped. We note that your company was characterized as a manufacturer and distributor of devices for the deaf and hearing impaired in another ruling issued by our Headquarters office (HQ 556135). In light of this, we agree with you concerning the applicability of subheading 9817.00.96, HTS, which provides for articles specially designed or adapted for the use or benefit of the physically or mentally handicapped. The rate of duty will be free provided all applicable entry requirements are met, including the filing of a 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division