The tariff classification of a Desk-Top Talking Calculator, Tel-Time VI Talking Watch and a Talking Key-Chain Square from China.

NY I88918 December 16, 2002 CLA-2-84:RR:NC:1:110 I88918 CATEGORY: Classification TARIFF NO.: 8470.10.0060; 9102.12.40; 9102.12.80; 9102.91.20 Mr. Elliot Zaretsky Maxi-Aids Inc. 42 Executive Blvd. Farmingdale, NY 11735 RE: The tariff classification of a Desk-Top Talking Calculator, Tel-Time VI Talking Watch and a Talking Key-Chain Square from China. Dear Mr. Zaretsky: In your letter dated November 20, 2002 you requested a tariff classification ruling. The merchandise under consideration consists of three talking products stated to be for the blind. The Desk-Top Talking Calculator (Cat. #64958) is a battery operated device measuring approximately 7” wide by 5.5” deep and is 1.5” high. This item is an 8-digit, full function calculator that features a giant LCD (Liquid Crystal Display) number display and a clear, easy to understand female voice. Additional features include an adjustable volume control, repeat, memory and auto power shut-off. There is a single finger locator marker on the number five-center key, typical for standard computer numeric keypads. The Tel-Time VI Talking Watch (Cat. #26656) is a battery-operated opto-electronic wristwatch with a plastic wristband. It has a liquid crystal display and an audio time report. The Talking Key-Chain Square (Cat. #99*6685W) is a battery-operated device which features a liquid crystal time display and an audio time report, alarm and hourly time announcements. In your ruling request you requested consideration for your products to be classified as products for the handicapped. Customs addressed talking calculators in HQ 952347, dated October 27, 1992, which modified NY 875450, dated June 19, 1992. Articles for the blind and handicapped are found in Heading 9817, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles 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, HTS, 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. In HQ 952347, Customs concluded that while the calculators had features that were attractive for the blind and visually impaired (i.e. large number keys and LCD), they were not specially designed for the handicapped, nor could they be considered types of articles that were exclusively for the use or benefit of the blind. These calculators were equipped with features routinely found in calculators used by the general public. It was found that many desktop calculators had large LCD’s and larger number keys than palm sized calculators. Furthermore, the ability to adjust or turn off the audio capability and lack of braille on the keys indicated that the calculators were not to be used exclusively for the visually impaired. Similarly, Customs found, in HQ 952169, that talking watches were not classified in Heading 9817, HTS, as “specially designed or adapted” for the benefit of the blind. Therefore, we do not find 9817.00.94-96 to apply. The applicable subheading for the Desk-Top Talking Calculator (Cat. #64958) will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions…Electronic calculators capable of operation without an external source of electric power…Other.” The rate of duty will be free. The applicable subheading for the Tel-Time VI Talking Watch (Cat. #26656) will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101, wrist watches, electrically operated, with opto-electronic display only, other. The rate of duty will be free. The applicable subheading for the wristband for the Tel-Time VI Talking Watch (Cat. #26656) will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTS), which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter, all the foregoing whether or not attached to such watches at the time of entry, other. The rate of duty will be free. The applicable subheading for the Talking Key-Chain Square (Cat. #99*6685W) will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101, other, electrically operated, with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery. 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division